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Showing 411–420 of 25579 articles for “Art. Cass. 1ère civ. 20-11-2019 n° 16-15.867”
I. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…
I.-The tax for chamber expenses is made up of two contributions: an additional tax on the business property tax (cotisation foncière des entreprises) and an additional tax on the business value added…
The amounts of ancillary own funds items to be taken into account to determine prudential own funds within the meaning of Article L. 351-6 are subject to the prior approval of the Autorité de contrôle…
A.-The report provided for in Article L. 4425-5, presented by the President of the Executive Council of Corsica to the Assembly of Corsica, includes the following information on budgetary matters: 1°…
1. The tax rate for the tax household is, at the taxpayer's option, individualised in accordance with the procedures set out in 2 and 3 of this article for each of the spouses or partners bound by a c…
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
I.-The undertakings referred to in the first paragraph of Article R. 356-8 may apply on behalf of the group and the related undertakings concerned to the Autorité de contrôle prudentiel et de résoluti…
In the same case of a stipulation of non-warranty, the seller, in the event of eviction, is liable to repay the price, unless the purchaser knew at the time of the sale of the danger of eviction or bo…
1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed…
The buyer owes interest on the sale price until payment of the principal, in the following three cases: If it was so agreed at the time of the sale; If the thing sold and delivered produces fruit or o…
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