Article 112
Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…
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Showing 7551–7560 of 60102 articles for “Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B”
Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…
Notwithstanding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable to farmers newly liable for value added tax in the event that one or more of the instalmen…
Notwithstanding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable where the advance payment determined in accordance with the rules laid down in article 169…
For the application of the penalties provided for in the event of fraudulent manoeuvres, any purchase for which a regular invoice is not represented that conforms to the nature, quantity and value of…
An annual flat-rate tax is introduced on pylons supporting power lines with a voltage of at least 200 kilovolts. In 2023, the amount of this flat-rate tax is set at €2,800 for pylons supporting power…
For the year 2023, the amount of the sums calculated for foreign sales companies for commercial representation in cinemas under the conditions set out in articles 721-12, 721-13 and 721-14 is increase…
TYPICAL FORM FOR WITHDRAWAL PRECIOUS METAL PURCHASE (The font size used may not be smaller than a 12-point font size) (To withdraw, you can use this model withdrawal form or any other unambiguous writ…
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
I. The sums not distributed by an open-ended investment company on the date of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distrib…
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