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Showing 1–10 of 104 articles for “Art. 219”
The depositions are recorded in minutes. However, if they are taken during the debates, only the names of the persons heard and the result of their depositions shall be mentioned in the judgment where…
If one of the spouses is unable to express his or her will, the other may be empowered by the court to represent him or her, generally or for certain specific acts, in the exercise of the powers resul…
The president of the investigating division, and in courts where there are several investigating divisions, one of the presidents specially appointed by the general assembly, exercises the specific po…
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
Any person who fulfils the conditions set out in article 21-7 to acquire French nationality loses the option of declining it if he or she enlists in the French armed forces. Any minor born in France o…
In the case of offences provided for in Books II or III of the Criminal Code, Chapter III of Title III of Book IV of the same Code or by the Law of 29 July 1881 on the freedom of the press committed a…
By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
The costs of mortgage registrations taken ex officio by the Public Prosecutor shall be ordered by the heads of court or their delegates, subject to subsequent recovery against the interested parties.
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