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Showing 131–140 of 41565 articles for “Art. L 227-8 · C. civ. Art. 1240”
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…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…
I. - The public establishments for inter-municipal cooperation mentioned in 1 of III of Article 1379-0 bis are substituted for the member municipalities for the provisions relating to the business pro…
I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in t…
La contribution sociale généralisée sur les revenus du patrimoine est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-6 of the Social Security Code.
In accordance with article L. 8222-4 of the French Labour Code, when the co-contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulti…
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
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