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Showing 1–10 of 25366 articles for “Art. Cass. 1re civ. 7 Dec. 1982”
…ocated to their business and which they acquire or manufacture from 15 April 2015 until 14 April 2017 when these assets can be depreciated according to the system provided for in Article 39 A and they…
A reservist customs officer who suffers damage during periods of employment or training in the reserve and, in the event of death, his dependants, shall be entitled, at the expense of the State, to fu…
I. - 1 In the event of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Ar…
Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total…
…m equal to the product of this amount by the rate of late payment interest provided for in article 1727. A decree will set out the terms and conditions of application, in particular the reporting obli…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
Customs officials and officials responsible for implementing the Heritage Code may provide each other, on request or spontaneously, with all information and documents held or collected in the course o…
…deadline for filing the declaration. This deduction, which applies to each facility, is limited to 171,000 euros or 25% of the tax due. For persons with several installations, this limit or ceiling is…
The customs and excise administration carries out the fiscal duties entrusted to it: 1° For taxes other than those mentioned in 2°, under the conditions set out in this code for each of these taxes; 2…
…Obsolete provision).III. - The deduction rights of press distribution companies governed by loi n° 47-585 du 2 avril 1947, the société professionnelle des papiers de presse and press agencies included…
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