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Showing 501–510 of 2527 articles for “Art. 796-0 bis”
I. - Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b a…
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…
Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.
Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…
A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…
The commercial court clerk invested with a delegation mandate in accordance with the second paragraph of Article 27 of Order no. 2022-544 of 13 April 2022 relating to the ethics and discipline of mini…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
IMPACT NOTICE PROVIDED FOR IN ARTICLES R. 142-8 TO R. 142-10 1. Indication of the federation and disciplines concerned within the meaning of the delegation granted by the Minister responsible for spor…
Title I ESTABLISHMENT OF ELECTORAL ROLLS I-1. The Director of the Ecole Nationale de Voile et des Sports Nautiques shall draw up the list of voters and eligible persons for each college in accordance…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
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