Article 223 quinquies C
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…
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Showing 981–990 of 2928 articles for “Art. no. 22-17246”
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…
…on, or a procedure for approval by decree has been initiated before the date of promulgation of law no. 2018-1317 of 28 December 2018 on finance for 2019.2. The net financial charges relating to the c…
I. - By way of exception 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 u…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
In municipalities with a population of 20,000 or more, the municipal council, at the request of one-sixth of its members, deliberates on the creation of an information and assessment mission, tasked w…
…s issued as of the next general renewal of municipal councils following the promulgation of the Law no. 2019-1479 of 28 December 2019 on finance for 2020 of municipal councils with a population less t…
Until the next general renewal of the municipal councils following their creation, new municipalities whose creation order has been issued as of 2 January 2022 benefit, in respect of each of the parts…
Where the European arrest warrant is issued for the purpose of executing a custodial sentence or detention order, its execution may be refused where the person concerned did not appear in person at th…
The person who holds the property that is the subject of the freezing order or any other person who claims to have a right to the said property may, by means of a request delivered to the registry of…
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