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Showing 1401–1410 of 7100 articles for “Art. 220 nonies”
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…
The administration may request from the interested parties any information likely to justify the accuracy of the figures declared and, in particular, any information enabling the size of the customer…
Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in articles 8 and 8 ter, who carries out a non-commercial professional activity with…
Taxpayers who are subject to the mandatory controlled declaration system or who wish to be taxed under this system are required to keep a day-to-day ledger showing details of their professional income…
Without prejudice to the provisions of Title III of Book II of the French Commercial Code, the conditions of liquidation and the methods of asset distribution are determined by the fund rules or the a…
The statutory auditor is required to report as soon as possible to the Autorité des marchés financiers any fact or decision concerning the general-purpose investment fund of which he has become aware…
General purpose investment funds and their management companies shall act independently and solely in the interests of their unitholders or shareholders. They must offer sufficient guarantees with reg…
Under the conditions defined by the general regulations of the Autorité des marchés financiers, responsibility vis-à-vis third parties for centralising subscription and redemption orders for units or…
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