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Showing 1121–1130 of 24410 articles for “Art. Cass. 2ème civ. 23-10-2008 n° 07-19.550”
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…
When carrying out construction work involving the use of heavy prefabricated elements, the stability of each of these elements is ensured, as soon as they are in place, by appropriate rigid devices. R…
The tensioning of the prestressed concrete reinforcement and the removal of the jacks used for this operation may only be carried out under the supervision of the site foreman or a manager or engineer…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
I. - Subject to the provisions of I of Article 257, real estate acquisitions made out of court and for valuable consideration by communes or syndicates of communes, public land establishments created…
I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…
I. - Profits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and…
The surplus from the operating section for the financial year just ended, together with the previous result carried forward, is allocated in full at the earliest budgetary decision following the appro…
The reimbursement to the consumer of the sums due by the trader, or any other benefit received under the contract, shall be made without undue delay and at the latest within fourteen days from the day…
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