Article 70
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…
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Showing 3931–3940 of 18871 articles for “Art. CA Douai 12-7-2018 n° 18/00485”
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…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
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 debate, the judge may take into consideration even facts that the parties would not have specifically invoked in support of their claims.
…attribution where this rule is a matter of public policy or where the defendant does not appear. It can only be pronounced in these cases. Before the Court of Appeal and before the Court of Cassation,…
…objection must, on pain of inadmissibility, state the reasons on which it is based and state in all cases before which court he requests that the case be brought.
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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Counterclaims or additional claims are admissible only if they are connected to the original claims by a sufficient link. However, a claim for compensation is admissible even in the absence of such a…
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