Article 67 bis-1
Without prejudice to the provisions of Article 67a, and for the sole purpose of establishing the offences mentioned in Articles 414, 414-2 and 459, identifying the perpetrators and accomplices as well…
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Showing 821–830 of 34161 articles for “Art. Cass. 1ère civ. 18-5-2022 n° 20-20.725 F-B”
Without prejudice to the provisions of Article 67a, and for the sole purpose of establishing the offences mentioned in Articles 414, 414-2 and 459, identifying the perpetrators and accomplices as well…
In the event of a conviction for infringement of the laws and regulations governing indirect taxation, if the person under investigation has never been the subject of an official report followed by a…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
If no offer to purchase is made to the transferor within six months of the last of the notifications provided for in the third paragraph of Article 1861, approval of the transfer is deemed to have bee…
I. - By way of derogation from Article L. 561-18 and unless the department mentioned in Article L. 561-23 objects, the persons mentioned in 1° to 7° bis and 7° quater of Article L. 561-2, as well as t…
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
Partial dismissal orders may be issued during the course of the investigation. Partial referral orders or partial transmission orders may be issued under the same conditions when, in respect of one or…
I. - Any person making the first purchase or taking delivery of fishery or aquaculture products shall pay a health fee for first placing on the market to the State.II. - This fee is based on the weigh…
The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
If the articles of association do not contain all the particulars required by law or if a formality prescribed by law has been omitted or irregularly performed, any interested party is entitled to app…
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