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Showing 1691–1700 of 10064 articles for “Art. s. 8”
Subject to the provisions of article 6, members of sociétés en nom collectif and general partners of sociétés en commandite simple are, where these companies have not opted for the tax regime applicab…
…s, emoluments, wages or remuneration is required to submit, under the conditions set out in article 87 A, a declaration, the content of which is set by decree (1). This declaration must, in addition,…
…finition given by articles L. 7412-1, L. 7412-2 and L. 7413-2 of the same code are deemed to be wages. Similarly, earnings made in the exercise of their profession by self-employed managers meeting th…
Any natural or legal person who pays taxable sums is required, for each recipient of a taxable payment, to mention in his book, file or other document intended for the recording of pay, or, failing th…
…the business or cessation of the practice of the profession, the declaration referred to in article 87 must be filed, with regard to the remuneration paid during the year of the transfer or cessation,…
…equired to declare the sums paid and to provide details of the holders of these pensions or annuities.This declaration must be filed with the tax authorities no later than 31 January of the calendar y…
…ed in addition to the salaries, allowances, emoluments, wages, pensions and life annuities themselves. However, accommodation made available to gendarmerie personnel, under the conditions provided by…
…aled against emanates require the constitution of a lawyer, or, otherwise, as provided in Article 948.
Where the judge has ruled on jurisdiction without ruling on the merits of the dispute, his decision may be appealed under the conditions laid down in this paragraph.The decision may likewise be challe…
The court shall refer the case to the court which it considers to have jurisdiction. This decision shall be binding on the parties and on the referring court.Where the referral is made to the court wh…
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