Article 116
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
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Showing 1441–1450 of 52212 articles for “Art. 1844-1”
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
Articles D. 4333-1 to D. 4333-6-1 are applicable to dieticians, subject to the following adaptations:1° In the second sentence of the first paragraph of article D. 4333-1, the words: "in article L. 43…
I.-The provision by a third party of research equipment or services to investment service providers, other than portfolio management companies, providing investment or related services to clients, sha…
1. Corporation tax gives rise to the payment, to the competent public accountant, of quarterly instalments determined on the basis of the results of the last closed financial year. The total amount of…
A decree sets out the terms of application of articles 1663 B and 1663 C.
1. The direct taxes, products and assimilated taxes, referred to in the present code, are payable thirty days after the date on which the assessment is levied.2. Moving outside the jurisdiction of the…
Traders are those who carry out commercial acts and make it their usual profession.
Any information meeting the following criteria is protected as a business secret: 1° It is not, in itself or in the exact configuration and assembly of its elements, generally known or easily accessib…
The publisher is obliged to provide the author with all justifications likely to establish the accuracy of his accounts. If the publisher fails to provide the necessary justifications, he will be obli…
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