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Showing 1–10 of 28866 articles for “Art. Cass. 1e civ. avis 20-10-2022 n° 22-70.011”
The trust contract shall define the conditions under which the trustee shall report to the settlor.However, where during the performance of the contract the settlor is subject to a guardianship measur…
I. - Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a t…
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
I.-Victims may file complaints electronically pursuant to articles 15-3-1 and D. 8-2-1 via the "Harmonised processing of investigations and alerts for e-scams" (THESEE) implemented by the General Dire…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
For the allocation of a direct grant, the distribution company submits the application file as follows:1° When it has provisional information, at the earliest three months before the release date of t…
The amount of aid is determined according to the financial investment made by the distribution company, which takes the form of : 1° By the payment to production companies of advances granted in respe…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
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