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Showing 621–630 of 34284 articles for “Art. Cass. 1ère civ. 9-6-2022 n° 20-21.277 F-B”
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
The trust contract is terminated by the death of the natural person settlor, by the occurrence of the term or by the realisation of the aim pursued when this takes place before the term.When all of th…
Where the investigating chamber has ruled on an appeal against an order in respect of pre-trial detention, or following a referral from the public prosecutor either confirming that decision or, revers…
If the commission awards an advance or compensation in an amount greater than that set by the decision of the first president of the court of appeal, its payment to the claimant is, notwithstanding th…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
Under the conditions laid down in this section, midwives participate in the clinical activities of medically assisted procreation carried out with or without a third party donor, as well as in gamete…
A regulation, drawn up with the agreement of the regional prefect by each mission responsible for the pedagogical supervision of apprenticeship training leading to a diploma and the relevant chamber o…
I. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…
…may not benefit from the scheme provided for venture capital companies by l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985, portant diverses dispositions d'ordre économique et financier, ni du r…
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