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Showing 401–410 of 6040 articles for “Art. 11 déc. 1996”
Any professional who markets maintenance and repair services for motorised DIY and gardening tools allows consumers to opt for the use, for certain categories of spare parts, of parts from the circula…
Any professional who markets maintenance and repair services for sports and leisure goods, including bicycles, electrically assisted bicycles and motorised personal transport devices allows consumers…
Any breach of the provisions of articles L. 217-16 and L. 217-17 relating to the obligations of the professional when rescinding the contract, is punishable by an administrative fine of up to 15,000 e…
Any professional who markets medical equipment maintenance and repair services shall allow consumers to opt for the use, for certain categories of spare parts, of parts from the circular economy in pl…
In all advertising, it is forbidden to offer, in any form whatsoever, promotional prizes linked to the acceptance of an advance offer of credit.
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
…within the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a levy at the rate of 12.8% .For the calculation of this l…
1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
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