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Showing 161–170 of 22424 articles for “Art. Cass. com. – 10 Dec. 2003 – no. 01-11.923”
I. - The tax benefits provided by articles 1083 and 1084 are applicable to the caisses de mutualité sociale agricole. II. - 1. As stated in article L. 723-4 of the Code rural et de la pêche maritime,…
In all proceedings in which a challenge to nationality or to the refusal to issue a certificate of French nationality is raised as the main issue or as an incidental issue, a copy of the summons or th…
Insurance contracts where the risk is located outside France or does not relate to an industrial, commercial or agricultural establishment located in France are exempt from the special tax; in the abs…
Plans, minutes, certificates, notifications, deliberations, decisions, rulings, contracts, receipts, and generally all acts or formalities relating exclusively to the application of Chapters I, III, I…
…companies. At the end of a period of two years from the promulgation of the Financial Security Act no. 2003-706 of 1 August 2003, only units in non-trading property investment companies whose article…
In criminal and correctional matters, if the penalty incurred is equal to or greater than three years' imprisonment, the investigating judge may, where the needs of the information so require, order t…
The rate of the special tax on insurance contracts is set:1° For fire insurance:A 7% for fire insurance relating to non-exempt agricultural risks; generally speaking, the following are considered as h…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
…ns set out in article 60, second paragraph, and in accordance with the provisions of articles 96 to 100a as well as Article 102 ter for the sole shareholder of a limited liability company verifying th…
Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancilla…
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