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Showing 261–270 of 12836 articles for “Art. 7 mars 2012”
I. Subject to the application of articles 71 and 72 A to 73 E, the actual profit of the agricultural holding is determined and taxed according to the general principles applicable to industrial and co…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
…irst paragraph may not give rise to the deduction for precautionary savings provided for in article 73, nor benefit from the allowances provided for in article 73 B and the averaging scheme provided f…
1. With regard to woods, oseraies, alder groves and willow groves located in France, the taxable agricultural profit from the felling of woodland is set at a sum equal to the income used as the basis…
Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…
Defences on the merits may be offered in any event.
The judge may not base his decision on facts that are not in the debate. Among the elements of the debate, the judge may take into consideration even facts that the parties would not have specifically…
Unless Article 82-1, lack of jurisdiction may be declared of its own motion in the event of a breach of a rule of jurisdiction of attribution where this rule is a matter of public policy or where the…
If it is contended that the court seised at first instance or on appeal lacks jurisdiction, the party raising this objection must, on pain of inadmissibility, state the reasons on which it is based an…
The judge may, in the same judgment, but by separate provisions, declare himself competent and rule on the merits of the dispute, after having, where appropriate, first given the parties notice to con…
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