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Showing 681–690 of 31571 articles for “Art. Cass. 1e civ. 16-5-2006”
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
I. - The levy on fixed income investment products referred to in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attac…
I. - The following are required to contribute, either directly or through an intermediary, to the financing of the investments necessary for the initial installation of digital projection equipment in…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
The persons mentioned in 1° to 1°c of Article L. 561-2, acting as acquirers within the meaning of EU Regulation 2015/751 of the European Parliament and of the Council of 29 April 2015, shall only acce…
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
Sociétés coopératives d'achat en commun de commerçants détaillants et leurs unions constituées sous l'empire de la loi n° 49-1070 du 2 août 1949 are deemed to satisfy the provisions of this chapter wi…
Registration and cancellation of the preferential rights of registered creditors are subject to formalities, the terms of which are laid down by decree in the Conseil d'Etat.
Any change occurring in the situation of brokers who have applied for or obtained their registration on a list, with regard to the conditions set out in article L. 131-15, must be brought to the atten…
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