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Showing 931–940 of 37960 articles for “Art. L 227-16”
Cancellation of the registration may be requested by the creditor or the debtor on proof of extinction of the secured debt or production of the deed discharging the registration. Cancellation may also…
Sums allocated to shareholders of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not c…
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
The amount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may…
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
When a company carries out the transactions provided for in articles 48 and 49 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production, the cancellation of shares or cor…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
Any transfer or auction carried out in disregard of the provisions of articles 815-14 and 815-15. An action for nullity is barred after five years. It may only be brought by those to whom the notifica…
An action for compensation based on the provisions of this chapter shall lapse within three years from the date on which the claimant knew or should have known of the damage, the defect and the identi…
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