French General Tax CodeIn force
Section II: Income tax and corporation tax
Article 237 bis A
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Showing 1751–1760 of 3637 articles for “Art. LD-AdIC §§ 30–50”
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Leases by mutual agreement and sub-leases (numbers 70 to 77 in Table 5) give rise, to the collection of:1° In the case of a residential or professional and residential lease, without prejudice to any…
By virtue of 5° of article L. 421-1, the following are punishable by the penalties laid down in article L. 422-1 : 1° The fact, for an operator of a cinema, of setting up a cinema access scheme withou…
Until 1 January 2020, insurance and reinsurance undertakings shall publish the annual information referred to in Article L. 355-5 according to the following timetable a) No later than 20 weeks after t…
The expenditure necessary to fulfil the obligations imposed by law on communes is entered in the communal budget. The following are compulsory: 1° The material costs of the communal administration; 2°…
The employer will pay for tickets purchased by employees in the following categories: 1° Multimodal season tickets with an unlimited number of journeys, as well as annual, monthly, weekly or tacit ren…
The misleading commercial practices referred to in Articles L. 121-2 to L. 121-4 are punishable by two years' imprisonment and a fine of 300,000 euros. The amount of the fine may be increased, in prop…
Where the trader has not reimbursed the sums paid by the consumer, the sums due shall automatically be increased by the statutory rate of interest if the reimbursement is made no later than ten days a…
Where only the provisions of this sub-paragraph are applied to transfer part of the assets, rights or obligations of a person subject to a resolution procedure, the residual entity shall be wound up i…
For the purposes of issuing the certificate referred to in the seventh paragraph of Article L. 229-2, the European Company shall produce to the notary responsible for carrying out the legality control…
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