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Showing 171–180 of 65950 articles for “Art. CJUE 30-9-2021 aff. 299/20 and ord. 10-2-2022 aff. 191/21”
…tion, income tax is assessed on the income disposed of by the deceased during the year of his death and on the industrial and commercial profits made since the end of the last taxed financial year. Th…
…source in filiation, it is held to be established, unless proven otherwise if the person concerned and whichever of his father and mother has been likely to transmit it to him have consistently enjoy…
…ditions laid down by article 20; 1° bis Volunteers serving as military personnel in the gendarmerie and military personnel serving in the national gendarmerie's operational reserve who do not meet the…
If, from the time of the customer's request, the following services are performed within a period shorter than the reference period specified in the table below, they give rise to the collection of an…
…operty is subject to the rules governing gifts inter vivos for notional reunion, imputation, report and, where applicable, reduction. However, where all the descendants have received and accepted a lo…
…ect of the profits from the practice of that profession including those arising from debts acquired and not yet recovered and which have not yet been taxed is established immediately. It is calculated…
…all, where necessary, lay down the procedures by which the alerts referred to in articles D. 224-18 and D. 224-19 may be voluntarily made available to the administrative authority responsible for comp…
…creditors who do not have the status of members of the company or companies being acquired in place and stead of the latter, without such substitution entailing novation in respect of them. This provi…
…ent referred to in articles 21-2, 21-11, 21-12, 21-13-1, 21-13-2, 21-14, 21-14-1, 21-15, 24-1, 24-2 and 32-4 of this code as well as to Article 2 of Act no. 64-1328 of 26 December 1964 authorising the…
Orders issued by the Minister for the Economy and Finance and the Minister for Agriculture may: a) designate the parts of the area defined in the preceding article where the formality of an open accou…
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