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Showing 401–410 of 57408 articles for “Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B”
Electronic communication with the Commission du contentieux du stationnement payant (Pay Parking Litigation Commission) may take place, under conditions set by joint order of the Minister of Justice a…
Where the declared value is lower than the customs value without the declaration of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence…
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…
I. - In the event of a withdrawal of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
…150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the securities received in exchange, the c…
Article L. 225-102-3, with the exception of IV, is applicable to limited liability companies. The reports referred to in the same article L. 225-102-3 are drawn up by the managing partners. These repo…
Operations relating to the Livret Jeune are subject to documentary and on-site inspections by the Inspectorate General of Finance, and the collecting institutions and bodies are subject to the same in…
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