Article 223 H
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
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Showing 4091–4100 of 12461 articles for “Art. legal committee”
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
…ses to exist because it does not satisfy one of the conditions provided for in this section. When a legal entity that is a member of a group formed pursuant to the fourth paragraph of I of Article 223…
In the event that one of the companies mentioned in the fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise fro…
Notwithstanding the provisions of 4° of Article 695-9-17, execution of the freezing order may not, with regard to taxes or duties, customs and exchange, be refused on the grounds that French law does…
The Public Prosecutor shall inform the judicial authority of the issuing State of any appeal lodged and of the grounds raised, so that that authority may submit its observations, where appropriate by…
Before taking a decision, the investigating judge to whom a freezing request is referred directly shall forward it to the public prosecutor for an opinion. The public prosecutor who receives a freezin…
The freezing order issued by an investigating judge shall be forwarded by the latter, together with his certificate, to the judicial authority of the executing State, in accordance with the procedures…
After ensuring that the request is in order, the investigating judge shall decide on the execution of the freezing order as soon as possible and, if possible, within twenty-four hours of receipt of th…
Where the request has been made with a view to the subsequent confiscation of the property, it shall be retained on French territory in accordance with the rules of this Code.If the investigating judg…
Release of all or part of the freezing order may be requested by any interested person.When the investigating judge considers, of his own motion or at the request of any interested person, releasing t…
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