Article 1635 quater Q
The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 7681–7690 of 28681 articles for “Art. Cass. 3e civ. 10-9-2020 n° 19-20.856”
The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.
In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.
The fact of knowingly issuing documents, such as certificates, receipts, statements, invoices or attestations, enabling a taxpayer to unduly obtain a deduction from taxable income or profit, a tax cre…
I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…
A hospital practitioner on secondment under contract in application of 1° of article R. 6152-51 or 9° of article R. 6152-238 who wishes his secondment to be terminated before the term initially stipul…
Subject to the adaptations provided for in the following chapters, the following provisions of the Code shall apply in the Wallis and Futuna Islands:1° The provisions of Book I mentioned in the left-h…
The agreement signed by a consular higher education establishment pursuant to article L. 711-19 specifies in particular:1° The academic objectives pursued by the establishment;2° The principles govern…
For the application of 2° of Article L. 561-10 and Article L. 561-13, in the event of a transaction involving the exchange of any means of payment, chips, tokens or tickets where the amount exceeds 2,…
The age limit for practitioners governed by the provisions of this section is set at sixty-seven for those born on or after 1 January 1955. As a transitional measure, the age limit applicable to these…
Practitioners recruited on the basis of 3° of article L. 6152-1 may benefit from an extension of their activity under the conditions and according to the procedures set out in articles R. 6152-424 to…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More