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Showing 71–80 of 62249 articles for “Art. R. 223-20 and R. 223-22”
…eption to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws up consolidated acc…
…year; b) A list of the main intangible assets held, in particular patents, trademarks, trade names and know-how, in relation to the reporting enterprise and the State or territory in which the enterp…
…ting the overall result subject to corporation tax at the rates referred to in the second paragraph and in b of I of Article 219 by the following amounts:1° The net financial charges determined in acc…
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…
…epresentative in France authorised to receive communications relating to the assessment, collection and litigation of tax (1).However, the obligation to appoint a tax representative does not apply to…
The financing body may borrow or have recourse to other forms of resources under the conditions set out in its regulations or articles of association.
The following information is also entered in the register: 1° For each legal unit and each of its establishments, the code characterising the main activity carried out with reference to the French nom…
Dental surgeons are prohibited from giving consultations, even free of charge, in any commercial or craft premises where medicines, products or appliances which may be prescribed or issued by a dental…
Prescription does not run:1° In respect of a claim which depends on a condition, until the condition arrives;2° In respect of an action in warranty, until the eviction takes place;3° In respect of a c…
It does not run or is suspended against unemancipated minors and adults under guardianship, except for actions for payment or recovery of wages, arrears of annuities, maintenance payments, rents, tena…
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