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Showing 351–360 of 34161 articles for “Art. Cass. 1ère civ. 18-5-2022 n° 20-20.725 F-B”
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
Natural persons guilty of the offences provided for in articles 414, 414-2 and 459 are liable to the following additional penalties:1° Prohibition, in accordance with the provisions ofarticle 131-27 o…
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
With regard to third parties, the partners are indefinitely liable for the company's debts in proportion to their share in the company's capital on the due date or on the date of cessation of payments…
If one of the shareholders is declared bankrupt, goes bankrupt personally, has his assets liquidated or is wound up by court order, unless the other shareholders unanimously decide to dissolve the com…
All actions against non-liquidating partners or their heirs and assigns shall be barred after five years from the publication of the dissolution of the company.
Creditors may not pursue payment of corporate debts against a partner unless they have first unsuccessfully sued the legal entity.
…municipal are subject to corporation tax;11. (repealed as from the date of entry into force of loi n° 2002-73 du 17 janvier 2002).
A child who is French by virtue of the provisions of this Chapter shall be deemed to have been French from birth, even if the existence of the conditions required by law for the attribution of French…
1. Companies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members…
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