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Showing 1221–1230 of 51196 articles for “Art. Cass. 3ème civ. 16-2-2022 n° 20-15.164 FS-B”
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
I. - To qualify as a commercial area within the meaning of article L. 3132-25-1, the area for which a request for demarcation or modification has been made must meet the following criteria:1° Constitu…
For business property tax, the increase provided for in 1 of Article 1731 applies:1° To sums mentioned on a tax assessment which have not been paid within forty-five days of the date on which the asse…
The extract from the articles of association of the société de libre partenariat referred to in article L. 214-162-6 is filed in the appendix to the register of companies. It is signed by the general…
The provisions of the first paragraph of Article L. 532-18, the first paragraph of Article L. 532-18-1 and Articles L. 532-19 and L. 532-20 are applicable to management companies established in anothe…
Within the limit of the maximum amount set in application of 3° of article R. 1621-7 of the present code, the member of the municipal council acquires his or her individual training rights recorded in…
The Autorité des marchés financiers is the competent authority within the meaning of Article 22 of Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on cr…
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
When granting loans, the purpose of a specialised professional fund is to hold these loans until maturity, unless otherwise stipulated in article R. 214-203-2.This activity is subject to the provision…
If the pledge or the thing legitimately retained is not withdrawn in accordance with the conditions set out in the second paragraph of Article L. 641-3, the liquidator must, within six months of the j…
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