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Showing 1161–1170 of 56772 articles for “Art. Cass. 3e civ. 23-1-2025 n° 23-18.643”
The amount of the contribution levied on alcoholic beverages provided for by Article L. 245-7 of the Social Security Code is not deductible for the purposes of determining the income tax or corporatio…
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
Profits made by associations of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
Where the settlor's rights representing the property or rights transferred into the trust assets are not recorded in the balance sheet of a company, the trust income is taxed in the name of each settl…
For the purposes of the provisions of this Code, the settlor means the person holding the rights representing the property or rights transferred into the trust estate.
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
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