French General Tax CodeIn force
Section 1: Development tax
Article 1635 quater L
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Showing 2701–2710 of 43782 articles for “Art. Cass. 1ère civ. 22-3-2017 n° 16-13.365 FS-PB”
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I.-Where a person has been sentenced to an unsuspended custodial sentence of five years or more for one or more of the offences referred to in Articles 421-1 to 421-6 of the Criminal Code, excluding t…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
For the application of the provisions of 1° of 7 of Article 158, certified public accountants must have an authorisation issued by the Government Commissioner to the regional council of the order of c…
A. The business property tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer's request, by means of monthly levies made in ac…
I. - The proceeds of the special equipment taxes levied for the benefit of the public land establishments referred to in articles L. 321-1 et L. 324-1 of the town planning code, the Etablissement publ…
By way of derogation from the provisions of the third paragraph of Article L. 123-12, micro-businesses, with the exception of those whose business consists of managing equity interests and securities,…
If the assignment of the commercial lease is accompanied by a guarantee clause by the assignor for the benefit of the lessor, the lessor may only invoke it for three years from the assignment of the s…
If the assignment of the commercial lease is accompanied by a guarantee clause by the assignor for the benefit of the lessor, the lessor shall inform the assignor of any default in payment by the less…
The voting rights and dividend rights of shares or share denominations issued in breach of this sub-section are suspended until the situation is rectified. Any vote cast or dividend paid during the su…
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