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Showing 501–510 of 56154 articles for “Art. 413-6 · C. com. Art. L 121-5 · Cass. 1re civ. 25 November 1986 · Cass. com. 21 October 2014 n° 13-22.428”
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…
For the determination of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, i…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
Farmers may not apply the provision for price increases provided for in 5° of 1 of Article 39 (1). The total amount of provisions for price increases set aside before 1 January 1984 may, as from the f…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
Notaries, bailiffs and other agents with power to draw up deeds and reports, court clerks and administrative authorities who have neglected to submit to registration or to the merged formality, within…
The employer informs the mayor of the municipality of the proposed closure of the establishment. As soon as it has been notified of the plan, the administrative authority will inform the elected repre…
If the ceilings are exceeded or if the targets set out in articles D. 6323-21-3 and D. 6323-21-4 are not achieved, the Minister responsible for vocational training, on a proposal from the regional pre…
Where, in the cases mentioned in Article 25(6) of the aforementioned Council Regulation (EU) 2017/1939 of 12 October 2017, the investigating judge hearing the information refuses to relinquish jurisdi…
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