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Showing 761–770 of 23298 articles for “Art. Cass. 3e civ. 28-10-1975”
Plans, minutes, certificates, notifications, deliberations, decisions, rulings, contracts, receipts, and generally all acts or formalities relating exclusively to the application of Chapters I, III, I…
In criminal and correctional matters, if the penalty incurred is equal to or greater than three years' imprisonment, the investigating judge may, where the needs of the information so require, order t…
The statutory auditors' permanent mission, excluding any interference in management, is to verify the values and accounting documents of the person or entity whose accounts they are responsible for ce…
The duties of a member of the Board of Directors or the Operating Board are free of charge. However, travel expenses incurred by directors to attend meetings of the Board of Directors or the Operating…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancilla…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
If the same dispute is pending before two courts of the same level equally competent to hear it, the court second seised must decline jurisdiction in favour of the other if one of the parties so reque…
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