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Showing 1321–1330 of 44906 articles for “Art. Cass. 1ère civ. 14-3-2012 n° 11-13.791”
The operating theatre has at least two operating theatres, one of which is permanently accessible and equipped for neurosurgery and the other may be shared. Where applicable, an additional room, equip…
An inter-institutional cluster, as provided for in 3° of II of article L. 6147-16, is set up under the conditions specified by the agreement provided for in this article in order to implement the part…
The procedures for applying the provisions of sub-sections 2, 3, 4, 5 and 6 of this section are defined by decisions of the Nuclear Safety Authority approved by the Minister responsible for radiation…
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
For the application of 1° of 1 of Article 109 profits are understood to be those that have been retained for the basis of assessment for corporation tax. However, these profits are increased by those…
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
All pleas of nullity against procedural acts that have already been performed must be raised simultaneously, failing which those that have not been raised will be inadmissible.
Pleas of nullity based on failure to comply with the substantive rules relating to pleadings may be raised in any event, unless otherwise provided and except for the possibility that the judge may ord…
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