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Showing 6981–6990 of 44552 articles for “Art. CAA Paris 21-2-2018 n° 17PA00527”
For the application of this code in French Polynesia, the terms listed below are replaced as follows:1° "Tribunal judiciaire" by "tribunal de première instance";2° "Tribunal de commerce" or "justice c…
Unless otherwise provided, any person referred to in article L. 123-36 or any third party legally or judicially authorised may request: 1° An amending entry in the National Register of Companies withi…
The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, in the wording indicated in the right-hand column of the same tabl…
Bonuses paid to employees under the profit-sharing agreement and deductible from taxable income pursuant to article L. 3315-1 may result from the distribution, among all the employees of the company o…
For the application of this Code in the Territory, the terms listed below are replaced as follows:1° "Tribunal judiciaire" by "tribunal de première instance";2° "Tribunal de commerce" or "justice cons…
The currency used for the corporate income tax report referred to in Article L. 233-28-1 is the currency used for the preparation of the consolidated financial statements of the company to which the r…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…
Failure to comply with the insurance obligation set out in article L. 1142-2 is punishable by a fine of 45,000 Euros. Natural persons guilty of the offence referred to in this article shall also be li…
In the cases provided for by articles 1831-1 to 1831-5 of the Civil Code relating to property development contracts, as well as by…
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
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