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Showing 2951–2960 of 30897 articles for “Art. Cass. 2ème civ. 16-6-2022 n° 20-20.544”
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically.This obligation also applies to companies belonging to one of the following categories:1° Natural…
The management centres mentioned in article 1649 quater C and the approved associations mentioned in article 1649 quater F may have as members all the taxpayers mentioned in the same articles, subject…
The composition of the boards of directors of approved management centres, associations and joint management bodies is set by decree in the Conseil d'Etat.
Registered management centres, registered associations and registered joint management bodies are subject to a specific inspection by the tax authorities, which does not constitute the start of any of…
The report drawn up by the Public Prosecutor at the Paris Court of Appeal is brought directly to the attention of the authorised tax official, who may submit comments in writing within a period of fif…
For the application of articles R. 6331-52 and R. 6332-72 to Saint-Martin and Saint-Barthélemy, the words: "the body mentioned in article L. 225-1-1" are replaced respectively by the words: "the body…
An establishment known as a "kindergarten" is authorised to accommodate between twelve and eighty children aged two or over at any one time, with a view to facilitating their integration into primary…
The allowances mentioned in 2° of article R. 6152-612 are : 1° hardship allowances corresponding to the time worked, as part of the weekly service obligations, at night, on Saturday afternoons, Sunday…
…n which are voluntarily submitted to this formality; 4° Deeds referred to in l'article 37 du décret n° 55-22 du 4 janvier 1955 modifié qui sont présentés volontairement à la formalité de la publicité…
Customs officers are authorised to record the identity of persons in order to draw up the reports provided for in this code. If the person refuses or is unable to prove his identity, the customs offic…
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