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Showing 871–880 of 28866 articles for “Art. Cass. 1e civ. avis 20-10-2022 n° 22-70.011”
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
The overall net long-term capital gain or loss is determined by the parent company by making the algebraic sum of the net long-term capital gains or losses of each of the companies in the group, deter…
I.-The portfolio management companies mentioned in article L. 532-9, with the exception of those which exclusively manage FIAs covered by I of article L. 214-167, FIAs covered by IV of article L. 532-…
When facts likely to constitute a breach of the obligation defined in article L. 336-3 are brought to its attention, the Autorité de régulation de la communication audiovisuelle et numérique may send…
I. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…
The professional practice standard relating to information on previous financial years, approved by the Minister of Justice, is shown below: PROFESSIONAL PRACTICE STANDARD CONCERNING INFORMATION RELAT…
The Office national d'indemnisation des accidents médicaux, des affections iatrogènes et des infections nosocomiales (National Office for Compensation for Medical Accidents, Iatrogenic Diseases and No…
I. - The account specially allocated to the fund, as provided for in article L. 214-173, is a bank account held by a credit institution whose registered office is located in a State party to the Agree…
1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the thi…
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