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Showing 6851–6860 of 55286 articles for “Art. s. 389 et 389-1”
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are dist…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
1. Subject to the provisions of 2, the rate of withholding tax provided for in article 119 bis is set at:1° For beneficiaries who are legal persons or organisations, regardless of their form:- 17% for…
…he insurers contribute to the financing of the expenses mentioned in article L. 753-1 du code rural et de la pêche maritime. This contribution is calculated in proportion to the number of people insur…
…ity and gas distribution services may, within the limit of 1% of the resources allocated to the budgets of these services, carry out cooperation actions with foreign territorial authorities and their…
…1 to 323-3-1 of the French Criminal Code is subject to the victim lodging a complaint with the competent authorities no later than seventy-two hours after the victim becomes aware of the breach. This…
…he funds mentioned in c of 3° of article L. 6123-5 for the professional branch concerned. A decree determines the organisational and operational procedures of the special section mentioned in the firs…
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