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Showing 1611–1620 of 21721 articles for “Art. Cass. com. – 16 Feb. 2022 – no. 20-11.754”
I.-Any company or organisation exploiting a medicinal product or a product mentioned in article R. 5121-150 is required to transmit electronically to the European Medicines Agency a periodic safety up…
…in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attached to capitalisation bonds or contracts and to investments o…
…developments and are taken into account when the financial guarantee referred to in Article R. 1333-162 is implemented. When the source has been supplied in a device or product, the supplier is also o…
…installation of digital projection equipment in cinemas existing on the date of promulgation of Act no. 2010-1149 of 30 September 2010 on the digital equipment of cinemas and the initial installation…
I. - An additional apprenticeship contribution is instituted.This contribution is payable by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
I.-Income net of levies resulting from the application of a of A of I and of II of Article 1641 of the General Tax Code to property tax on built-up properties are allocated to the départements as comp…
…evelop their international activities in partnership with the agency mentioned in article 50 of law no. 2003-721 of 1 August 2003;9° It may set up, at the request of the chambers in the network, a con…
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
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