Article 119 bis A
1. Is deemed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units…
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Showing 4091–4100 of 70423 articles for “Art. L 232-23 · Art. A 123-61 · C. com. Art. L 227-2-1”
1. Is deemed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units…
The following may not operate on-trade drinks outlets: 1° Persons convicted of a common crime or one of the offences listed in articles 225-5, 225-6, 225-7 and 225-10 of the Criminal Code; 2° Those wh…
In the case provided for in Article L. 2363-1, the registration of the European Cooperative Society may only take place if the parties decide to implement the provisions of this Chapter and of Chapter…
Articles L. 222-2-1, L. 222-2-3 to L. 222-2-5, L. 222-2-7 and L. 222-2-8 may, with the agreement of the parties, be applied to athletes who are employed by their sports federation as members of a Fren…
I. - The payer is entitled to reimbursement by his payment service provider of an authorised payment transaction ordered by the payee or by the payer who gives a payment order through the payee, if th…
I.-The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, subject to the provisions of II, in the wording indicated in th…
Notwithstanding the provisions of the second paragraph of Article L. 123-13, natural persons who have opted for or are automatically subject to the simplified real income tax regime may enter in the i…
As an exception to the provisions of the third paragraph of Article L. 123-18, natural persons placed by option or by operation of law under the simplified real tax regime may use a simplified valuati…
1. Failure by the lessee company or the company receiving the subscriptions to comply with the commitments provided for in the thirty-second paragraph of I of Article 199 undecies B, the last paragrap…
When the person's detention in a security room is terminated, if the conditions for this measure set out in the Code of Criminal Procedure are met, he or she need not be placed in police custody, as l…
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