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Showing 71–80 of 29120 articles for “Art. Cass. 2e civ. 7-7-2022 n° 21-13.527 F-B”
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…
The vehicles referred to in the second paragraph of article R. 211-21-1 used by the State must be equipped with a specific insurance certificate, the characteristics of which are set by the Minister f…
Those holding or transporting goods referred to in 4 and 5 of article 38 above must, at the first request of customs officers, produce either documents certifying that these goods have been brought in…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
The following are considered to be liquid within the meaning of IV of Article L. 214-165-1: 1° Transferable securities which are admitted to trading on a trading platform of a State party to the Agree…
I. - When the Autorité de contrôle prudentiel et de résolution is consulted by the authority of another Member State of the European Union or party to the Agreement on the European Economic Area, resp…
When lodged by the prefect or by the cinema ombudsman, the appeal to the Commission nationale d'aménagement cinématographique provided for in article L. 212-10-3 is made in the ordinary administrative…
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