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Showing 1–10 of 36923 articles for “Art. Cass. com. 21-4-2022 n° 20-16.295”
The trust contract shall define the conditions under which the trustee shall report to the settlor.However, where during the performance of the contract the settlor is subject to a guardianship measur…
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
The total amount of aid granted for the production of a given feature film may not:1° Exceed 50% of the final production cost of this work and, in the case of an international co-production, 50% of th…
A person belonging to the French cultural and linguistic entity may be naturalised without having to satisfy a qualifying period, if they are a national of a territory or State whose official language…
Screenwriting grants are intended for projects presented in the form of a synopsis, developed synopsis or treatment.
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
I. - Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a t…
In the event of loss or theft of the documents provided for in this section, the insurer or the competent authority shall issue a duplicate at the simple request of the person in whose favour the orig…
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