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Showing 301–310 of 34161 articles for “Art. Cass. 1ère civ. 18-5-2022 n° 20-20.725 F-B”
1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…
1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
Where the agreement between usufructuary and bare owner provides for decisions to be taken by a majority in number and in shares, the voting right attaching to the shares is divided equally between us…
1. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A : a. Persons who have their home or main place of residence in France; b. Those who carry on a p…
The contribution mentioned in Article 235 ter ZAA is paid spontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the corporate in…
I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed pr…
Companies which, having subscribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, w…
As from 1 January 1980, the rental value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 19…
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