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Showing 1741–1750 of 38160 articles for “Art. Cass. 3ème civ. 14-4-2016 n° 15-12.545”
Sworn merchandise brokers must provide evidence of: 1° The existence in a credit institution of an account intended exclusively to receive funds held on behalf of others; 2° Insurance covering their p…
Where the activity of commercial agent is exercised in performance of a written contract entered into between the parties on a principal basis for another purpose, the parties may agree in writing tha…
Where the contract concluded between a performer and a phonogram producer provides for the direct payment by the producer of remuneration which is a function of the receipts from exploitation, the pho…
Manufacturers and distributors are prohibited from providing infant formulae, samples of these products or any other promotional gifts to the public free of charge, whether directly or indirectly thro…
I.-An allowance is applicable to capital gains, determined under the conditions set out in Articles 150 V to 150 VD, resulting from the transfer of built-up real estate or rights relating to the same…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
The gross capital gain or loss realised on the disposal of property or rights mentioned in articles 150 U to 150 UC is equal to the difference between the disposal price and the acquisition price by t…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
I. - The transfer price to be used is the actual price as stipulated in the deed. Where a concealment of price is established, the price stated in the deed must be increased by the amount of such conc…
Where the construction lease provided for by the articles L. 251-1 to L. 251-8 of the Code de la construction et de l'habitation is accompanied by a clause providing for the transfer of ownership of t…
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