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Showing 71–80 of 8110 articles for “Art. CA Montpellier 21-12-2011”
…income tax in the name of the beneficiaries under the conditions set out in Article 62.For the application of this article, managers who do not personally own shares in the company are considered to b…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
…allowed as deductible expenses for tax purposes.The same applies, without prejudice to taxes which cannot be deducted by virtue of 4° of 1 of Article 39, to the taxes provided for in 1° of Article L.…
…in the name of the legal entity or association for all of its taxable activities in France. In the cases referred to in 4 of Article 206, the tax is established in the name of the company or the mana…
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
Pursuant to articles L. 733-18 and L. 743-1 of the French Consumer Code, the cancellation of a debt corresponding to the amount of an unpaid cheque is deemed to constitute regularisation of the incide…
…vided for in Articles 21-18, 21-19 and 21-20, naturalisation may only be granted to a foreigner who can prove habitual residence in France for the five years preceding the submission of the applicatio…
As soon as a payment service provider managing accounts has a dedicated interface complying with the obligations set out in Article 32 of Commission Delegated Regulation (EU) No 2018/389 of 27 Novembe…
…rovisions of articles 21-7 to 21-9 do not apply to children born in France to diplomatic agents and career consuls of foreign nationality. However, these children have the option of voluntarily acquir…
…low shall apply in French Polynesia, subject to the adaptations mentioned in II, in the wording indicated in the right-hand column of the same table:Applicable articlesIn the wording resulting from th…
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