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Showing 2011–2020 of 64092 articles for “Art. L 227-16 and L 227-17”
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
The competence requirement referred to in VII of Article L. 322-2 shall be assessed in accordance with Article 258 of Commission Delegated Regulation (EU) No 2015/35 of 10 October 2014, without prejud…
The Managing Director, the Deputy Managing Director(s) and the members of the Management Board effectively manage the company within the meaning of article L. 322-3-2. The Board of Directors or the Su…
1. Council tax on second homes and other furnished premises not allocated to the main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l'article 17…
In the regional aid areas delimited by the decree mentioned in article R. 1511-10, local authorities and their groupings may grant aid for business property investment under the conditions set out in…
The register of purchases and sales kept pursuant to article L. 225-211 to record transactions carried out pursuant to articles L. 22-10-62 and L. 225-209-2 separately indicates purchase transactions…
I.-The provision of free samples referred to in article L. 5122-10 is only permitted during the two years following the first effective marketing in France of : 1° a proprietary medicinal product that…
A special equipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of t…
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