Article 151 septies
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
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Showing 1031–1040 of 43102 articles for “Art. Cass. com. 15-3-1994 n° 740 P”
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
Practitioners appointed under 4° or 5° of article R. 6152-7 are classified in the post of hospital practitioner, taking into account :1° The legal length of national service and compulsory military se…
I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
I. - Net gains from transfers for valuable consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights…
Persons who obtained the evidence of formal qualifications or authorisation required to practise the profession of nurse before they entered the profession, and persons who did not practise the profes…
I. - When goods suspected of infringing copyright or related rights are detained after a request mentioned in Article L. 335-10 has been accepted, goods transported in small consignments may be destro…
I. - An additional tax to the property tax on non-built-up properties is introduced for the benefit of the municipalities and public establishments for inter-municipal cooperation with their own taxat…
The right to object provided for in Article 21 of the aforementioned Regulation does not apply to the processing of personal data of the persons mentioned in 1°, 2° and 3° of Article R. 2-15-1 by auth…
…ntal value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 1976 may not be less than two-th…
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