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Showing 1–10 of 25376 articles for “Art. Cass. com. – 7 Oct. 1997 – JurisData 1997-003951”
An agent who has given the party with whom he contracts in that capacity sufficient knowledge of his powers is not bound by any guarantee for what has been done beyond that, if he has not personally s…
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
…become immediately taxable.The contributor must attach to the declaration provided for in article 170 in respect of the year in progress on the date of the contribution and subsequent years a stateme…
…of article 266 sexies ;6. The weight of the extraction materials referred to in Article 266e(I)(6);7 (Paragraph repealed) ;8 (Paragraph repealed);9 (Repealed).
Construction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l'habitation are not included in the results of the financial year in progress on the date of their pa…
All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of publ…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
…f the taxpayer, the declarations referred to in 1 of this II and in the last paragraph of article 1679 septies must be filed within a period of sixty days deducted either under the conditions set out…
…mall and medium-sized enterprises, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application o…
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