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Showing 441–450 of 8603 articles for “Art. BOFiP-ENR-AVS-10-40”
I. - To assess the limit referred to in Article L. 214-40, account is taken of : 1° In the denominator, the assets mentioned in 4° and 6° to 10° of I of article L. 214-36 held by the undertaking ; 2°…
Without prejudice to the benefit of the loi du 10 juillet 1991 relative à l'aide juridique, certificats, significations, contrats et autres actes, faits en vertu des L. 221-1 to L. 221-4, L. 223-1 to…
I. - 1° Deeds, judgments, documents and writings relating to the application of the law of 28 October 1946 on war damage are, provided that they expressly refer to it, exempt from registration duties…
Any contribution, sale or exchange of securities that has been approved under the conditions provided for in the fifth paragraph of article 42-3 of law no. 86-1067 of 30 September 1986 relating to fre…
A company's application for registration is also governed by the provisions of articles R. 822-40 et seq.
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancilla…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
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