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Showing 2941–2950 of 43991 articles for “Art. 322-2”
The plan rules set out the list of assets to which payments may be allocated. Where this list includes assets other than units in the company mutual funds mentioned in article L. 214-164, the plan rul…
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…
I. - The annual tax on vacant accommodation is applicable:1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between t…
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
Unless otherwise stipulated and with the exception of articles R. 214-32-16 to R. 214-32-42, articles R. 214-32-9 to D. 214-33 apply to funds covered by this sub-paragraph.
Within a period of one month prior to the total cessation of his professional activity or within a period of one month from such cessation, the individual limited liability entrepreneur requests, via…
In the event of the death of a registered person, it is the responsibility of his heirs or universal successors to request, via the single body referred to in article R. 123-1, his removal from the sp…
In the event of failure to comply with the provisions of the third paragraph of Article R. 526-16 and article R. 526-22, the judge responsible for overseeing the trade and companies register in the ju…
When mention is made in the special register provided for in Article R. 526-15, the Registrar shall automatically and without delay deregister the registered person and at the same time send a file to…
Declarations and filings to the special register mentioned in Articles R. 526-15 and R. 526-16 are made electronically, through the single body mentioned in Article R. 123-1 and under the conditions p…
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