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Showing 451–460 of 60102 articles for “Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B”
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
…150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the securities received in exchange, the c…
1. An order of the Minister responsible for the budget shall specify the dyes and tracers:a) (Repealed) ;b) which must be incorporated into energy products in order to prevent dangerous use;This order…
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…
Reimbursement of import duties may be granted where it is established that, at the time of importation, the goods were defective or did not comply with the terms of the contract under which they were…
The judicial authority shall communicate to the customs administration any information it obtains in the course of any legal proceedings which may give rise to a presumption that a customs offence has…
I. - In accordance with the provisions of IV of Article L. 212-3 of the Monetary and Financial Code, where they do not prove that they have taken all necessary steps to ensure that the provisions of t…
If justified in the interests of the proper administration of justice, the president of the judicial court may decide that a hearing of the correctional court that is held in public pursuant to Articl…
I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…
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