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Showing 5481–5490 of 56653 articles for “Art. L 651-2”
On pain of nullity, the trust contract and its amendments shall be registered within one month of their date with the tax department of the trustee's registered office or with the non-resident tax dep…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
For the application of this paragraph:1° An establishment's market share is defined as the ratio between the average sales achieved by this cinematographic entertainment establishment over a given per…
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
No one may be adopted by more than one person except by two spouses, two partners in a civil solidarity pact or two cohabitees. However, a new simple or full adoption may be granted after the death of…
Within one month of the explicit or implicit rejection of the request provided for in the previous article, the judicial police officer may lodge an appeal with a commission composed of three judges o…
In order to gather evidence and identify the perpetrators, by establishing links between individuals, events or offences, of crimes and misdemeanours of a serial nature, the national police and gendar…
Personal data concerning persons who are the subject of proceedings to investigate the causes of death or disappearance are deleted once the investigation has made it possible to find the missing pers…
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