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Showing 51–60 of 11058 articles for “Art. aff. C-444/10 · BOI-TVA-CHAMP-10-10-50-10”
Expédition de l'acte ne peut plus être délivrée qu'avec les rectifications ordonnées, à peine de l'amende édictée par l'article 50 of the Civil Code and all damages against the depositary of the regis…
On the appointed day, the judge proceeds in accordance with the procedures set out in articles 250 to 250-3 of the Civil Code; it verifies the admissibility of the application; it ensures that the spo…
All holographic or sealed wills shall, before being executed, be deposited with a notary. The will shall be opened if it is sealed. The civil law notary shall immediately draw up a report of the openi…
1. The declarant is authorised to rectify registered declarations subject to the following reservations:a) the correction must be requested :on import, before the customs service has authorised the re…
The rate of the special tax on insurance contracts is set:1° For fire insurance:A 7% for fire insurance relating to non-exempt agricultural risks; generally speaking, the following are considered as h…
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…
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
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…
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