Article 161
…the bonus is calculated on the basis of the acquisition price or value of the securities or rights handed over in the exchange, less the amount of the balancing payment received, which has not been su…
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Showing 1651–1660 of 67518 articles for “Art. L. 2312-16 and R. 2312-6”
…the bonus is calculated on the basis of the acquisition price or value of the securities or rights handed over in the exchange, less the amount of the balancing payment received, which has not been su…
The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are dist…
The following have the status of judicial police officers:1° Mayors and their deputies;2° Gendarmerie officers and ranks, gendarmes nominatively designated by order of the ministers of justice and the…
When a taxpayer previously domiciled abroad transfers his domicile to France, the income whose taxation is entailed by the establishment of domicile in France is only counted from the day of that esta…
…takes effect for tax purposes from the following year if it is issued before 1st October of the year.
…f principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establishment for inter-municipal cooperation with its own tax sta…
A failure by the lender to comply with the formalities prescribed in article L. 312-32 is punishable by the fine laid down for 5th class offences.
The provisions of this section shall remain applicable only to practitioners attached in post on the date of publication of Decree no. 2022-135 of 5 February 2022 relating to the new rules applicable…
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
…said 1, a sum determined by them on the basis of their turnover, the taxes to which they are liable and the deductions to which they are entitled. This sum must be at least equal to 80% of the sum act…
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