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Showing 1771–1780 of 49490 articles for “Art. Cass. Civ. 2-2-2000 n° 98-15.675”
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
Only a doctor who meets one of the following conditions may practise occupational medicine: 1° Be qualified in occupational medicine ; 2° Have been authorised, on an exceptional basis, to continue pra…
1. If there are two or more mortgages on the same building or on the same share of ownership of the building, the rank is determined by the order of priority of the dates, times and minutes of registr…
For the application to Mayotte of the first paragraph of article 833, the references: "831 to 832-4" are replaced by the references: "831 to 832-1, 832-3 and 832-4". For the application of the second…
The registration of mortgages is carried out by the department responsible for land registration on the filing of two forms dated, signed and certified as true by the signatory of the certificate of i…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
1. Subject to the provisions of 2, 3 and 4 below, goods of any kind, irrespective of their quantity and irrespective of their country of origin, provenance or destination, are admitted to free zones.…
I. - The following are to be included in the taxable amount:1° Taxes, duties and levies of any kind except value added tax itself.2° Expenses ancillary to the supply of goods or services such as commi…
Orders issued by the Minister for the Economy and Finance and the Minister for Agriculture may: a) designate the parts of the area defined in the preceding article where the formality of an open accou…
Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
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