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Showing 1551–1560 of 24728 articles for “Art. Cass. com. – 17 Jan. 2012 – no. 10-27.701”
Without prejudice to the application of Article 694-4, enforcement of a freezing order shall be refused in any of the following cases: 1° If immunity prevents it or if the property or evidence is unse…
I.-This article applies to the post-authorisation studies referred to in article R. 5121-178 which are carried out by the holder of the authorisation referred to in article L. 5121-8 in order to compl…
For the trial of misdemeanours and felonies falling within the scope of Article 706-16, the First President of the Paris Court of Appeal may, on the recommendation of the Public Prosecutor, after cons…
…of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b and c of Article 1729, may be published, unless these breaches have been the subject of a complaint for tax fraud by…
…of I of Article 199 undecies B, the last paragraph of I and the second paragraph of II of Article 217 undecies, the second paragraph of A and the second paragraph of 2° of B of VII of Article 244 qua…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancilla…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
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