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Showing 4601–4610 of 58419 articles for “Art. Cass. 3e Civ. 1-7-2003 n° 861”
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
A reference system drawn up in accordance with the rules laid down in Article L. 1110-4-1 defines the procedures for implementing the obligation to reference health data with the national health ident…
In the event of silence or explicit refusal on the part of the insurer or the liable person referred to in Article L. 1142-24-6 to make an offer or in the event of a manifestly inadequate offer, the O…
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
I. - On the basis of the information referred to in article R. 5121-76-3 and the scientific knowledge available, as well as, where applicable, the information transmitted in application of article R.…
The parent undertaking of a group mentioned in I of Article L. 561-33, which has as a subsidiary or branch at least one person mentioned in 1° to 2°e, 6°, with the exception of financial investment ad…
Practitioner certificates issued by the Fédération française d'études et de sports sous-marins (FFESSM), the Fédération sportive et gymnique du travail (FSGT), the Union nationale des centres sportifs…
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In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2…
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