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Showing 1461–1470 of 51196 articles for “Art. Cass. 3ème civ. 16-2-2022 n° 20-15.164 FS-B”
The regions collect:1° The component of the flat-rate tax on network companies relating to rolling stock used on the national rail network for passenger transport operations, provided for in Article 1…
As from 1 January 1980, the rental value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 19…
I.-The same person may be responsible, within a supplementary occupational pension fund, for several of the key functions mentioned in Article L. 354-1, with the exception of the internal audit functi…
Candidates whose applications are declared admissible, in accordance with the provisions of article A. 212-114-2, must submit their complete application (first and second parts) to the selection board…
Exempt from the guarantee hallmark are: a) Articles made before 1838 and those made after that date already bearing former French guarantee hallmarks; b) Articles containing gold, silver or platinum a…
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
I. - The following are punishable by a fine of €100 to €750:1° Failure to submit to the administration or to keep the accounts mentioned in 6° of Article L. 311-39 of the code of taxes on goods and se…
I.-Where a person has been sentenced to an unsuspended custodial sentence of five years or more for one or more of the offences referred to in Articles 421-1 to 421-6 of the Criminal Code, excluding t…
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…
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