Article 223 quinquies C
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…
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Showing 1781–1790 of 51162 articles for “Art. L 526-22 to L 526-27”
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…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
Notwithstanding the provisions of article 712-10, only the enforcement judge of the Paris judicial court has jurisdiction, the tribunal de l'application des peines de Paris and the chambre de l'applic…
When a person placed under the supervision of the sentence enforcement judge has been convicted of a crime or an offence mentioned in article 706-47, this judge may, ex officio or at the request of th…
To take account of geographical distance or professional or medical constraints, the chairman of the panel called upon to reach a decision may decide, with the agreement of the person subject to the d…
The National Institute of Statistics and Economic Studies determines whether the legal unit belongs to the social and solidarity economy pursuant to 1° of II of Article 1 of Law No. 2014-856 of 31 Jul…
Within the register, the entities listed in 1° to 6° of Article R. 123-220 are referred to as legal units.Within the register, an establishment is any place where the legal unit carries out all or par…
The National Institute of Statistics and Economic Studies draws up a nomenclature of the legal categories of the various legal units registered within the register. This nomenclature indicates, for ea…
I.-Each year, before 30 June, the holder of an authorisation sends the prefect of the department in which its main establishment is located and the national council an activity report covering the who…
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