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Showing 671–680 of 34161 articles for “Art. Cass. 1ère civ. 18-5-2022 n° 20-20.725 F-B”
1. Is deemed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units…
I. - The proceeds of the special equipment taxes levied for the benefit of the public land establishments referred to in articles L. 321-1 et L. 324-1 of the town planning code, the Etablissement publ…
In the premises defined in article D. 4361-19, the hearing-aid acoustician has the following equipment: 1° Audioprosthetic measurement equipment : a) A standardised class A tonal and vocal audiometer…
1. The income tax due by natural persons domiciled in France for tax purposes within the meaning of Article 4 B in respect of the income, net gains, profits, distributions, capital gains and receivabl…
The specifications mentioned in article R. 2131-2-A defines the overall architecture of the chain for the remote transmission of acts subject to legality control as well as the characteristics require…
I.-(Repealed) II.-The approval provided for in Article 238 bis HO is granted to limited companies whose sole purpose is the co-ownership purchase of new fishing vessels: a) Operated directly and conti…
On the occasion of the controls provided for in this Chapter, where there are indications that cash, within the meaning of Article 2(1)(a) of Regulation (EU) 2018/1672 of the European Parliament and o…
An order of the Minister for the Economy, issued after consultation with the Autorité des marchés financiers, sets the conditions under which credit institutions and investment firms authorised in ano…
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
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