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Showing 5841–5850 of 56677 articles for “Art. L 145-2”
The Group is managed by a director elected by the General Meeting from among the individuals or representatives of the legal entities that are members of the Group.The director is an ex officio member…
The General Meeting is made up of all the members of the Group. It is convened by the group's administrator as often as the group's interests require and at least once a year. It may also be convened…
…assessed on the income disposed of by the deceased during the year of his death and on the industrial and commercial profits made since the end of the last taxed financial year. The tax also applies t…
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
I. - Transactions contributing to the production or supply of immovable property are subject to value added tax under the following conditions.1. The following are treated in the same way as tangible…
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
1 Corporation tax is assessed under the same conditions and subject to the same penalties as income tax (industrial and commercial profits, tax regime based on actual profits or based on the simplifie…
When acquiring French nationality by decision of the public authority or by declaration, the person concerned shall indicate to the competent authority the nationality or nationalities he or she alrea…
French nationality may be claimed at the age of majority, by declaration made to the administrative authority pursuant to articles 26 to 26-5, persons who have been habitually resident on French terri…
The condition of knowledge of the French language does not apply to political refugees and stateless persons legally and habitually resident in France for at least fifteen years and aged over seventy.
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