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Showing 41–50 of 21721 articles for “Art. Cass. com. – 16 Feb. 2022 – no. 20-11.754”
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
…tful claimants of the deceased within six months of the date of death. 4. Transferred under article 1663 bis. (1) These provisions apply for the determination of results for 1999 and subsequent years.
While it is in progress, a participatory procedure agreement entered into before the matter is referred to a judge renders inadmissible any recourse to the judge for a ruling on the dispute. However,…
The participatory procedure agreement shall, on pain of nullity, be contained in a writing that specifies:1° Its term;2° The subject matter of the dispute;3° The documents and information necessary fo…
The obligations resulting from these provisions are reciprocal.Nonetheless, when the creditor has himself committed a serious breach of his obligations towards the debtor, the judge may discharge the…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
The trust contract is terminated by the death of the natural person settlor, by the occurrence of the term or by the realisation of the aim pursued when this takes place before the term.When all of th…
…articles 81, last paragraph, 82, last paragraph, 82-1, second paragraph, 156, second paragraph, or 167, penultimate paragraph, it may either evoke and proceed under the conditions provided for in Art…
…its made in businesses operated in France, those mentioned in a, e, e bis and e ter of I of Article 164 B as well as those whose taxation is attributed to France by an international double taxation tr…
1. In the cases listed in article 2 of law no. 83-1119 of 23 December 1983, the following may be decided, in accordance with the terms and conditions of application laid down by decree in the Conseil…
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