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Showing 1791–1800 of 1917 articles for “Art. 238 septies E”
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically.This obligation also applies to companies belonging to one of the following categories:1° Natural…
I.-In application of II of article R. 512-13-1, the skills required to carry out the duties mentioned in II of article L. 511-2, as well as the corresponding training or continuing professional develo…
I.-Without prejudice to its right to apply to the administrative court pursuant to articles L. 521-1, L. 521-2 or L. 521-3 of the Code of Administrative Justice, any person detained in a prison in app…
I. - 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
I. - 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party:a. For supplies of goods or services which he car…
I. - No person may, directly or indirectly, on his own behalf or on behalf of another person, if he has been convicted within the last ten years of a final offence referred to in II: 1° Direct, manage…
I.-The Autorité de contrôle prudentiel et de résolution is responsible for :A.-In the banking, payment services and investment services sector:1° Credit institutions ;2° The following personsa) Invest…
I.-Where the contract expressly states that the option referred to in 2° of article L. 131-1 does not apply to the beneficiary, the notice sent by the contracting party to the beneficiary informing hi…
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