Article 115 quinquies
1. Profits made in France by foreign companies shall be deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.T…
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Showing 7561–7570 of 60102 articles for “Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B”
1. Profits made in France by foreign companies shall be deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.T…
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I.-The registration number issued pursuant to Article 290 B may be withdrawn: 1° When the operator of a dematerialisation platform has been sanctioned under IV of article 1737 or II of article 1788 D…
I.- Failure by a taxable person to comply with the obligations set out in Articles 290 and 290 A shall give rise to a fine of €250 per transmission, provided that the total of fines applied in respect…
1. A fine of €750 shall be imposed:a. Failure to file the statements provided for in article 289 B within the time limits.The fine is increased to €1,500 if the statement is not filed within thirty da…
APPENDIX I TO ARTICLE R. * 322-58 POSTAL OR PROXY VOTING FORM Reserved space Username : ATTENTION: choose 1 or 2 or 3 ATTENTION Within receipt limit 1 You have confidence in the Chairman and authorise…
ESSENTIAL HEALTH AND SAFETY REQUIREMENTS I. - General requirements applicable to all PPE-SLPPE-SL provide adequate protection against the risks involved. 1.1. Design principle 1.1.1. Ergonomics PSL-PP…
I. - Shall entail the application of a fine equal to 50% of the amount:1. Of the sums paid or received, disguising or concealing the identity or address of its suppliers or customers, the identificati…
Penalties relating to offences committed in respect of taxes collected and controlled under the same procedures and subject to the same penalties, guarantees, securities and privileges as customs duti…
In the event that an offender who has been subject for less than three years to one of the tax fines or an increase provided for in articles 1729, 1729 B and 1734 intentionally commits a new offence u…
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