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Showing 561–570 of 20246 articles for “Art. Cass. 1re civ. 16 Sept. 2020”
I. - An additional apprenticeship contribution is instituted.This contribution is payable by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
…mong the regional chambers of commerce and industry the proceeds of the tax provided for in Article 1600 of the General Tax Code, after deducting the share required to finance its operation, its missi…
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
Sociétés coopératives d'achat en commun de commerçants détaillants et leurs unions constituées sous l'empire de la loi n° 49-1070 du 2 août 1949 are deemed to satisfy the provisions of this chapter wi…
Registration and cancellation of the preferential rights of registered creditors are subject to formalities, the terms of which are laid down by decree in the Conseil d'Etat.
Any change occurring in the situation of brokers who have applied for or obtained their registration on a list, with regard to the conditions set out in article L. 131-15, must be brought to the atten…
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