Article L762-12
…visions of the articles mentioned in the left-hand column of the following table shall apply in New Caledonia, in the wording indicated in the right-hand column of the same table: Applicable articles…
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Showing 341–350 of 19637 articles for “Art. CA Paris 6-12-1991 n° 90-10344”
…visions of the articles mentioned in the left-hand column of the following table shall apply in New Caledonia, in the wording indicated in the right-hand column of the same table: Applicable articles…
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…
…the payment of interest, however made, or of its entry in the debit or credit of an account. In the case of capitalisation of interest on the sale price of a business, the taxable event is deferred to…
…es, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by the negotiation price.
…les intérêts, arrérages, primes de remboursement et tous autres produits : 1° Des créances hypothécaires, privilégiées et chirographaires, à l'exclusion de celles représentées par des obligations, e…
…lack of right to act, such as lack of standing, lack of interest, prescription, time limit, res judicata.
Where the situation giving rise to the plea of inadmissibility is capable of being regularised, the inadmissibility will be set aside if its cause has disappeared by the time the judge rules. The same…
The conciliation shall be attempted, unless specifically provided otherwise, at the place and time that the judge considers favourable and in accordance with the terms that he or she shall determine.T…
The pleas of inadmissibility must be upheld without the person invoking them having to justify a grievance and even if the inadmissibility does not result from any express provision.
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