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Showing 381–390 of 57408 articles for “Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B”
Goods on board ships whose forced release is duly justified are not subject to any duty or tax, except where the master is obliged to sell them. If this is not the case, the goods may be unloaded and…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
I.-A disinfection pre-treatment facility is any technical unit in which one or more disinfection pre-treatment devices are used. Without prejudice to the provisions of the Environment Code on faciliti…
The health establishment, organisation, health cooperation group or medical biology laboratory in which the activities defined in 2° of Article R. 2142-1 are carried out must include: 1° A room used e…
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
The following shall be liable to a fine of €3,700:1° Any infringement of the provisions of a of 1 of Article 53 ; 2° Any refusal to provide the documents and information requested by customs officers…
The request for exemption is made either on the employer's initiative or on the employee's initiative in agreement with the employer. When the request for derogation is made at the employer's initiati…
The Commission's General Meeting, made up of all magistrates, meets at least once a year. It is convened and chaired by its chairman. It examines issues of common interest. Its role is consultative. T…
The magistrates mentioned in the last paragraph of article R. 2333-120-21 fees, the unit amount of which, as well as the maximum number that may be paid annually by the same rapporteur, are set by joi…
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