Article 115 ter
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…
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Showing 1961–1970 of 70899 articles for “Art. I-1° and II”
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…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
…nt of the demerger of an open-ended investment company in accordance with the regulations in force. II.-In the event of the absorption, in accordance with the regulations in force, of an open-ended in…
…ble).2. However, the company 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 app…
…ction et de l'habitation is accompanied by a clause providing for the transfer of ownership of the land to the lessee in return for payment of a rent supplement, the capital gain generated on the sale…
The provisions of
…rsity or higher education establishment or at another establishment with the same level of training and, where applicable, the professional training required in addition to this course of study and wh…
The national commission shall register on the list the sociétés de mandataires judiciaires provided for by the first sentence of the first paragraph of Article L. 812-5 and the multi-professional prac…
…ovisions of articles R. 811-22 to R. 811-24 relating to the aptitude examination are applicable to candidates for the profession of judicial representative. The examination is organised under the cond…
…ives appointed after consultation with the Conseil national des administrateurs judiciaires et des mandataires judiciaires. The articles R. 811-20 and R. 811-21 are applicable.
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