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Showing 1361–1370 of 39350 articles for “Art. L. 232-10”
…o the compulsory insurance obligation in respect of motorised land vehicles provided for in Article L. 211-1 of the Insurance Code;5° ter A 12.5% for premiums or contributions due from 1 January 2016…
…Subject to the provisions of article 1020 and in accordance with the second paragraph of article L. 132-11 of the Social Action and Family Code, acts performed and decisions made in connection with…
…et out in this article when this shareholder is a natural person managing this company, and article L. 53 of the tax procedures book.
…tance and charitable establishments, and to public land establishments created pursuant to articles L. 321-13 du code de l'urbanisme. II. - Except where the land registration tax takes the place of re…
…and 1084 are applicable to the caisses de mutualité sociale agricole. II. - 1. As stated in article L. 723-4 of the Code rural et de la pêche maritime, in the event of the merger of several caisses de…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancilla…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
If the same dispute is pending before two courts of the same level equally competent to hear it, the court second seised must decline jurisdiction in favour of the other if one of the parties so reque…
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