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Showing 881–890 of 28866 articles for “Art. Cass. 1e civ. avis 20-10-2022 n° 22-70.011”
A.-The report provided for in Article L. 4425-5, presented by the President of the Executive Council of Corsica to the Assembly of Corsica, includes the following information on budgetary matters: 1°…
1. The tax rate for the tax household is, at the taxpayer's option, individualised in accordance with the procedures set out in 2 and 3 of this article for each of the spouses or partners bound by a c…
1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
When the AIF acquires, disposes of or holds shares in a company whose registered office is located in a Member State of the European Union and whose shares are not admitted to trading on a regulated m…
1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed…
The fixed-term employment contract of an employee appointed under articles L. 2232-23-1 and L. 2232-26 may only be terminated before expiry of the term due to serious misconduct or unfitness for work…
For the year 2022, by way of derogation from the second paragraph of article 721-12, the amount of the sums calculated for foreign sales companies in respect of commercial representation in cinemas is…
Accounting documents are drawn up in euros and in the French language. Accounting documents and supporting documents are kept for ten years. Accounting documents relating to the recording of transacti…
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