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Showing 17411750 of 52040 articles for Art. Cass. com. – 3 May 2018 – no. 16-23627

French General Tax CodeIn force
I: Approved management centres

Article 1649 quater E bis

Members of approved management centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00Ib: Electronic filing of returns

Article 1649 quater B quater

…ctly, more than half of the capital or voting rights of a legal person or grouping mentioned in 1° ;3° Legal persons or de jure or de facto groupings of persons of which more than half of the capital…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163-0 A ter

…t of bonuses paid by delegated sports federations to the management of these medal-winning athletes may, at the express and irrevocable request of their beneficiary, be divided equally over the year d…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 quinquies C bis

…tax and, unless they are paid in an uncooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, from the withholding t…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 1a: On the transmission and enforcement of confiscation orders pursuant to Regulation (EU) 2018/1805 of the European Parliament and of the Council of 14 November 2018 on the mutual recognition of freezing orders and confiscation orders

Article 713-35-2

This shall be done under the conditions provided for in Article 713-29 of this code for the application of Article 33 of Regulation (EU) 2018/1805 of the European Parliament and of the Council of 14 N…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 1a: On the transmission and enforcement of confiscation orders pursuant to Regulation (EU) 2018/1805 of the European Parliament and of the Council of 14 November 2018 on the mutual recognition of freezing orders and confiscation orders

Article 713-35-1

For the application of Regulation (EU) 2018/1805 of the European Parliament and of the Council of 14 November 2018 on the mutual recognition of freezing orders and confiscation orders, the competent a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Territorial economic contribution rebate

Article 1647 C quinquies B

…and the flat-rate tax on network businesses due by the business in respect of the years 2010 to 2013 is subject to a rebate when this sum, due in respect of 2010, is €500 and 10% higher than the sum…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIIa: Transitional tax relief

Article 1647 C quinquies C

…s of trade and craft trades that would have been due in respect of 2010 under this code in force at 31 December 2009, with the exception of the flat-rate coefficients determined in application of arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Common provisions

Article 1649 quater K ter

…mentioned in article 1649 quater C and the approved associations mentioned in article 1649 quater F may have as members all the taxpayers mentioned in the same articles, subject to obtaining specific…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163-0 A bis

For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…

AI translation · Updated 8 Nov 2023Open Article
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