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Showing 4311–4320 of 28917 articles for “Art. 1717 · Cass. com. 30 June 1998 · Cass. com. 17 December 2002 · Cass. 3e civ. 11 January 2006 · Cass. com. 26 January 1993 · Cass. com. 21 April 1992”
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
…at are legally exempt from said tax, including income deductible from net profit under I of Article 216, as well as profits made by the company in businesses operated outside France, less amounts paid…
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
…iod, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment of the income of…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
All pleas of nullity against procedural acts that have already been performed must be raised simultaneously, failing which those that have not been raised will be inadmissible.
Pleas of nullity based on failure to comply with the substantive rules relating to pleadings may be raised in any event, unless otherwise provided and except for the possibility that the judge may ord…
The parties are obliged to cooperate with the investigative measures without prejudice to the judge drawing any consequences from an abstention or refusal. If a party holds evidence, the judge may, at…
The beneficiary of a time limit to make an inventory and deliberate may not propose its other exceptions until after the expiry of this time limit.
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