Article 1678 quater
…in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attached to capitalisation bonds or contracts and to investments o…
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Showing 511–520 of 20367 articles for “Art. Cass. civ. 16 June 2022”
…in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attached to capitalisation bonds or contracts and to investments o…
…developments and are taken into account when the financial guarantee referred to in Article R. 1333-162 is implemented. When the source has been supplied in a device or product, the supplier is also o…
I. - The following are required to contribute, either directly or through an intermediary, to the financing of the investments necessary for the initial installation of digital projection equipment in…
I. - An additional apprenticeship contribution is instituted.This contribution is payable by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant…
…mong the regional chambers of commerce and industry the proceeds of the tax provided for in Article 1600 of the General Tax Code, after deducting the share required to finance its operation, its missi…
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
Sociétés coopératives d'achat en commun de commerçants détaillants et leurs unions constituées sous l'empire de la loi n° 49-1070 du 2 août 1949 are deemed to satisfy the provisions of this chapter wi…
Registration and cancellation of the preferential rights of registered creditors are subject to formalities, the terms of which are laid down by decree in the Conseil d'Etat.
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