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Showing 561–570 of 30141 articles for “Art. Cass. 1ère civ. avis 15-12-2021 n° 21-70.022 F-B”
The tax credit defined in article 220 septdecies is deducted from the corporation tax due by the company for the financial year during which the expenses defined in III of the same article 220 septdec…
Except in the case provided for in Article 196, the parties' lawyers are notified of the judgments within three days by registered letter. In the same way and within the same time limits, the parties…
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
I.-The net gain realised on the sale of securities subscribed for in exercise of warrants allocated under the conditions defined in II to III is taxed under the conditions laid down in Article 150-0 A…
The authorisation provided for in Article 238 bis HV is issued by the Minister responsible for the budget, after obtaining the opinion of the Minister responsible for energy, to joint stock companies…
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
No one may be naturalised if they are not of good character or morals or if they have been subject to one of the convictions referred to in Article 21-27 of this code. Convictions handed down abroad m…
I. - 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each…
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
The decision appointing the compliance officer(s) or the members of the college that make up the compliance officer(s) shall specify the term of office, the procedures for referring matters to him/her…
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