Article 182 B bis
1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanen…
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Showing 1181–1190 of 51196 articles for “Art. Cass. 3ème civ. 16-2-2022 n° 20-15.164 FS-B”
1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanen…
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
1. a. Taxpayers who own, rent or occupy free of charge a dwelling located in France, used as their main residence, may benefit from an income tax credit for expenditure on the installation or replacem…
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
Where the Autorité de contrôle prudentiel et de résolution considers that the risk profile of an insurance or reinsurance undertaking subject to its supervision deviates significantly from the assumpt…
The members of the departmental council are affiliated to the general social security scheme under the conditions defined in article L. 382-31 of the social security code. The contributions of the dep…
Members of the regional council are affiliated to the general social security scheme under the conditions defined in article L. 382-31 of the social security code. The contributions of the regions and…
I. - The Autorité des marchés financiers is the competent authority within the meaning of Article 32 of Regulation (EU) No 236/2012 of the European Parliament and of the Council of 14 March 2012 on sh…
When a shareholder wishes to make use of the option to request that items or draft resolutions be included on the agenda of a meeting, pursuant to the fifth paragraph of Article L. 223-27, he may ask…
The data entered in the register is kept for a period of thirty years from the day on which the examination, expertise or assessment was carried out or, if the person was a minor at the time of the of…
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