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Showing 1991–2000 of 41543 articles for “Art. Cass. 3e Civ. 4-5-2011 n° 09-72.550”
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger veh…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
Subject to the provisions of article 302 septies A bis, taxpayers other than those subject to the regime defined in article 50-0 (1), are required to submit annual tax returns, in accordance with the…
The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
Without prejudice to the principle of exclusivity provided for in Article L. 1251-2, periods spent by temporary employees on the following are treated as assignments: 1° To training courses, skills as…
For the purposes of applying the provisions of 1° of Article L. 6322-63, the minimum length of time temporary employees must have been with the temporary employment undertaking is determined by adding…
Rules specific to temporary work relating to staff representation are set out in Book III of Part Two.Rules specific to temporary work relating to employee profit-sharing are set out in Book III of Pa…
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