Article 39 octies A
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
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Showing 41–50 of 50010 articles for “Art. CJEC – Metro I – 25 Oct. 1977 – case 26/76”
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
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In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
The sole proprietorships subject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provis…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
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…
In addition to the possibility of benefiting from the individual training leave provided for in article L. 6322-1, the employee retains the right to take the training leave provided for in this sub-se…
Authorisation to carry out organ transplantation activities may only be granted to a health establishment meeting the conditions laid down in articles L. 1234-2 and L. 6122-2 if it has : 1° Full-time…
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