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Showing 91–100 of 8300 articles for “Art. n° 10-30.825”
Any contribution, sale or exchange of securities that has been approved under the conditions provided for in the fifth paragraph of article 42-3 of law no. 86-1067 of 30 September 1986 relating to fre…
…based on supporting documents, under the conditions defined by articles 9, 10 and 31 of the décret n°90-437 du 28 mai 1990 fixant les conditions et les modalités de règlement des frais occasionnés pa…
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…
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…
The judge may grant the defendant time to call a guarantor. The proceedings shall continue on the expiry of the period within which the guarantor may appear, unless the guarantee claim is decided sepa…
If there is such a connection between cases brought before two separate courts that it is in the interests of good justice to have them heard and determined together, one of those courts may be asked…
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