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Showing 451–460 of 34284 articles for “Art. Cass. 1ère civ. 9-6-2022 n° 20-21.277 F-B”
I. The sums or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerge…
When officials of French nationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income ta…
A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service…
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…
Natural persons guilty of the offences provided for in articles 414, 414-2 and 459 are liable to the following additional penalties:1° Prohibition, in accordance with the provisions ofarticle 131-27 o…
When the obligation(s) of the agreement have been fully performed, the public prosecutor notifies the representatives of the legal entity and, where applicable, the victim of the termination of the pu…
Customs officers may detain the goods referred to inarticle 38 (4) and (5) above, or goods likely to belong to one of the categories of goods listed in these same provisions, and possibly the vehicles…
1. Companies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members…
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
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