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Showing 3081–3090 of 49525 articles for “Art. Cass. 3e Civ. 2-2-2005 n° 135”
A mortgage granted on a seagoing vessel or on an undivided share of the vessel extends, unless otherwise agreed, to the body of the vessel and to all accessories, machinery, fittings and tackle. It do…
Decrees issued by the Director General of Customs and Indirect Taxation set out the terms and conditions for the application of the open livestock account system.
If the mortgage title is to order, its negotiation by way of endorsement entails the transfer of the mortgage right.
The provisions of this Title are without prejudice to the rules established by international treaties in force.
A free zone is any territorial enclave established for the purpose of treating goods therein as not being in the customs territory for the application of customs duties and taxes to which they are lia…
It is established a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
1. a) Upon justification, the withholding tax to which the income from transferable securities, referred to in the articles 108 to 119,238 septies Band 1678 bis, received by the company or legal perso…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
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