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Showing 1461–1470 of 30455 articles for “Art. Cass. 1ère civ. avis 20-10-2022 n° 22-70.011 B”
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…
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…
The professional practice standard relating to information on previous financial years, approved by the Minister of Justice, is shown below: PROFESSIONAL PRACTICE STANDARD CONCERNING INFORMATION RELAT…
I. - The account specially allocated to the fund, as provided for in article L. 214-173, is a bank account held by a credit institution whose registered office is located in a State party to the Agree…
…cordance with the procedures set out in 2 and 3 of this article for each of the spouses or partners bound by a civil solidarity pact subject to joint taxation. 2. The individualised rate for the spous…
…e AIF acquires, disposes of or holds shares in a company whose registered office is located in a Member State of the European Union and whose shares are not admitted to trading on a regulated market i…
…f data entered in the directory: a) Upon expiry of the period provided for in Article R. 53-21-20 ; b) When informed of one of the decisions mentioned in article R. 53-21-21; c) When informed of the d…
At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the sum of the territorial economic contribution, the taxes for the costs of cha…
…rm employment contract of an employee appointed under articles L. 2232-23-1 and L. 2232-26 may only be terminated before expiry of the term due to serious misconduct or unfitness for work certified by…
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