Article 201
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…
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Showing 291–300 of 56861 articles for “Art. Cass. com. 20-1-1966 n° 68”
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…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
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…
In the above cases, the agent's undertakings are enforced against third parties who are acting in good faith.
The Public Prosecutor or any interested party may apply to the competent court to have the association or group issuing bonds in breach of articles L. 213-8 and L. 213-10 dissolved and the bonds issue…
A decree in the Conseil d'Etat shall specify the conditions of application of this section.
I. - When the municipal council is renewed, the allowances of its members, with the exception of the mayor's allowance, are set by deliberation. This decision must be taken within three months of the…
Payment calculated on the basis of the final reference values used to apply the price variation clause shall be made no later than three months after the date on which these values are published. Wher…
If, in the course of its duties, the Autorité des marchés financiers becomes aware of a crime or offence, it must immediately notify the public prosecutor and forward to the latter all information, re…
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