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Showing 1611–1620 of 30978 articles for “Art. Cass. 1ère civ. 7-11-2018 n° 17-26.222 F-PB”
The army hospitals on the list provided for in article L. 6147-7 are treated in the same way as the university hospital centres mentioned in article L. 6141-2.
Exceptional grants are awarded to foreign sales companies that:1° Meet the conditions set out in article 721-4;2° Regularly sell cinematographic works abroad.Companies that have marketed abroad at lea…
The procedure applicable to the investigation, prosecution, trial and judgment of the following crimes and offences is that provided for by this Code, subject to the provisions of this Title: 1° Crime…
The account of an employee who has worked half or more of the legal or collectively agreed working time over the year is topped up for that year up to a maximum amount. The value of this ceiling may n…
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.
In particular, the following are considered as distributed income:a. In the absence of proof to the contrary, sums made available to members directly or through interposed persons or companies by way…
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…
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