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Showing 2431–2440 of 57408 articles for “Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B”
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…
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…
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I.-The registration number issued pursuant to Article 290 B may be withdrawn: 1° When the operator of a dematerialisation platform has been sanctioned under IV of article 1737 or II of article 1788 D…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…
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