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Showing 2841–2850 of 50766 articles for “Art. Cass. 3e Civ. 15-2-2023 n° 21-12.698”
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
The list of supporting documents for income and expenditure is prepared by the accounting officer and proposed by the president for approval by the minister responsible for the budget. In the event of…
After it has been issued, the parallel import authorisation is suspended or withdrawn by the Director General of the Agence nationale de sécurité sanitaire de l'alimentation, de l'environnement et du…
Any person wishing to obtain the information provided for in the previous article shall submit a request by post to the address mentioned in 6° of article R. 513-10-5 or by fax or electronically to th…
I.-The analysis programme for water samples taken from production and distribution facilities also includes a programme for parameters of health concern, defined in a watch list. The content of this p…
Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…
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