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Showing 11–20 of 32072 articles for “Art. 1115 · Cass. com. 7 April 2010 n° 09-65.899 · Cass. com. 24 June 1997 · BOI-ENR-DMTOI-10-50”
…mall-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 activity, after deduction o…
If it does not emanate from the judge, the refusal to issue the certificate may be referred to the president of the judicial court. The president of the court will give the final ruling on the applica…
Without prejudice to Articles L. 142-9, L. 312-14, L. 322-2, L. 612-17, L. 613-34-4 and L. 632-1 A, the following persons are bound by professional secrecy under the conditions and subject to the pena…
When, as part of a capital increase, the securities referred to in the first paragraph of Article L. 225-130 are admitted to trading on a regulated market or to the operations of a central depository,…
…ghts relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local town planning plan or by another town planning document in lieu thereof, in an urba…
…ares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to salaries and wages. This p…
…his rights or shares in the company are considered in particular for the application of articles 38,72and 93, as assets allocated to the exercise of the profession.II. - 1. In the event of a gratuitou…
Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…
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…
…I applies to buildings whose sale to a leasing company is carried out between 1 January 2021 and 30 June 2023 and is preceded by a financing agreement accepted by the lessee as of 28 September 2020, a…
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