Article 38 quater
As an exception to the provisions of article 38, where a life insurance contract has been taken out with an insurance company by a company on the life of a manager or a person playing a decisive role…
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Showing 6191–6200 of 62366 articles for “Art. Cass. 3e Civ. 1-3-1995 n° 147”
As an exception to the provisions of article 38, where a life insurance contract has been taken out with an insurance company by a company on the life of a manager or a person playing a decisive role…
At the close of each financial year, the sum of depreciation actually applied since the acquisition or creation of a given item may not be less than the cumulative amount of depreciation calculated us…
The warehousing of agricultural production by a farmer subject to an actual taxation system with a third party and then, where applicable, its repossession does not result in the recognition of a prof…
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
The Board of Directors of the Office français de l'immigration et de l'intégration deliberates on the annual activity report presented by the Director General, which includes quantitative and qualitat…
The directors of the sports resource, expertise and performance centres are responsible for drawing up the electoral lists and organising all the operations relating to the election of the elected mem…
The personal data mentioned in 1° of Article R. 142-2 may also be collected, provided that the collection presents a level of protection and guarantees equivalent to those of domestic law:1° By consul…
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