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Articles R. 214-163, R. 214-164, R. 214-165, R. 214-166, R. 214-168, R. 214-169, R. 214-170 and R. 214-175 are applicable to groupements forestiers d'investissement, subject to the following adaptatio…
Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…
Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…
Each of the persons who effectively directs the business of the undertaking within the meaning of Article L. 532-2 and each member of the Board of Directors, the Supervisory Board, the Management Boar…
Chapter II: Submission and processing of applications
Article R612-17-1
Without prejudice to the provisions of articles L. 612-4, R. 612-19 and R. 612-48, a patent application may only contain more than one independent claim of the same category (product, process, device…
The publication referred to in Article L. 22-10-13 shall contain the following information: the name or corporate name of the person directly or indirectly concerned, the nature of his relationship wi…
1: Offences relating to declarations and documents containing information to be used for tax assessment or settlement purposes
Article 1729 A bis
I. - Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b a…
…re the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the exercis…
The money market instruments referred to in 2° of I of Article L. 214-24-55 comply with the following rules:1° They comply with at least one of the following criteria:a) They have an issue maturity of…
The forest holdings of a forest investment group are divided into at least two separate management units at least twenty kilometres apart. The share of one of these management units may not exceed 60%…
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Mariela Petrova
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
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