Article 93
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
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Showing 911–920 of 26326 articles for “Art. Cass. 3e Civ. 9-11-2004 n° 1170”
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
1. Persons authorised to lodge accounting declarations, where they are not in possession of the information necessary to draw them up, may be authorised to examine the goods before declaration and to…
The wills of servicemen, State sailors and persons employed in the aftermath of armies may be received in the cases and conditions provided for in Article 93 either by a senior officer in the presence…
The proceedings shall be oral.The court or the magistrate hearing the case may, in accordance with the second paragraph of article 446-1, exempt a party who so requests from attending a subsequent hea…
When one of the conditions mentioned in article L. 210-10 is not complied with, or when the opinion of the independent third-party body concludes that one or more of the social and environmental objec…
The aggressive commercial practices referred to in articles L. 121-6 and L. 121-7 are punishable by two years' imprisonment and a fine of 300,000 euros. The amount of the fine may be increased, in pro…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
For each clinical investigation with the exception of that which does not involve any risk or constraint and in which all the procedures are carried out and the products are used in the usual way, the…
The owner of the spring is responsible for repairing any damage caused by measures imposed under articles L. 1322-3 to L. 1322-7, as well as damage caused by work carried out under articles L. 1322-8…
The assistance owed by the organiser or retailer pursuant to article L. 211-17-1 consists in particular of: 1° Providing useful information on health services, local authorities and consular assistanc…
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