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Showing 811–820 of 21180 articles for “Art. Cass. com. – 11 Dec. 2007 – no. 06-17260”
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…
…within the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a levy at the rate of 12.8% .For the calculation of this l…
…salaries and industrial property royalties, give rise to the withholding tax referred to in article 119 bis.However, emoluments allocated to directors or members of the supervisory board in salaried e…
…ny may request that the withholding tax payable under the provisions of 1 and those of 2 of article 119 bis be reassessed to the extent that the sums to which it has been applied exceed the total amou…
The French Office for the Protection of Refugees and Stateless Persons may carry out decentralised missions in the territories.
Article L. 414-10 does not apply when the foreign national holds one of the following residence permits: 1° The temporary residence permit bearing the wording "ICT trainee" provided for in article L.…
A foreign national who is employed in a highly qualified job for a period of one year or more, and who can provide proof of a diploma attesting to at least three years of higher education or at least…
…year residence permit subject to production of the long-stay visa provided for in 1° of article L. 411-1 and regularity of residence.
When an order by the liberty and detention judge puts an end to the holding in the waiting zone, it is immediately notified to the public prosecutor.The foreign national is held at the disposal of the…
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