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Showing 1161–1170 of 52097 articles for “Art. L 144-10 · Cass. com. 22 January 1991 · CA Paris 31 March 1994 · Cass. com. 9 November 2004 · Cass. com. 22 December 1980 · Cass. com. 21 April 1977”
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
The tax credit defined in Article 244 quater V is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter T.
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
A decree in the Council of State shall specify the conditions and procedures for the application of this section.
A decree in the Council of State shall specify the conditions and procedures for the application of this chapter. This decree specifies the conditions under which the rights of persons held in a socio…
To take account of geographical distance or professional or medical constraints, the chairman of the panel called upon to reach a decision may decide, with the agreement of the person subject to the d…
…e notary. At the request of one of the parties or the notary, the power of attorney must be authenticated.
Within the register, the entities listed in 1° to 6° of Article R. 123-220 are referred to as legal units.Within the register, an establishment is any place where the legal unit carries out all or par…
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