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Showing 4901–4910 of 35571 articles for “Art. CA Amiens 27 March 1968 · Cass. com. 8 October 1991 · Cass. com. 24 November 1992 n° 91-11.055 · Cass. com. 11 January 2000 · CA Paris 17 January 2008 · Cass. com. 26 February 1979 · CA Paris 24 September 1991 · Cass. com. 26 October 1999”
…al in relation to the court which it considers to have jurisdiction, it may raise the merits of the case if it considers that it would be in the interests of justice to give the case a definitive solu…
The judge in charge of investigating the case may order, even ex officio, any investigative measure. He decides on any difficulties relating to the communication of documents. He declares the proceedi…
The Public Prosecutor at the Paris Court of Appeal grants or refuses authorisation by decree. Where he is considering refusing authorisation, he shall inform the interested party, specifying that he m…
For oral hearings before the Paris enforcement judge or court, the public prosecutor is represented by the public prosecutor of the Paris judicial court. These hearings shall take place at the Paris J…
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…
For the application of 1° of 1 of Article 109 profits are understood to be those that have been retained for the basis of assessment for corporation tax. However, these profits are increased by those…
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…
…redeemed and the issue rate of the loans. A decree (1) shall determine the issue rate to be used to calculate the tax on these premiums. (1) Annex III, art. 41 octies to 41 duodecies.
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