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Showing 41–50 of 58419 articles for “Art. Cass. 3e Civ. 1-7-2003 n° 861”
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
In the event of an investigation being opened for one of the offences falling within the scope of articles 706-73,706-73-1and 706-74 and in order to guarantee payment of the fines incurred and, where…
[Provisions declared unconstitutional by Constitutional Council decision no. 2004-492 DC of 2 March 2004.] [Provisions declared unconstitutional by Constitutional Council decision no. 2004-492 DC of 2…
If the court has not issued a committal order with deferred effect pursuant to 3° of I of article 464-2, persons who are not imprisoned or who are serving a sentence under the semi-liberty, out-of-cou…
By way of derogation from the provisions of article 723-15, in the event of an emergency motivated either by a risk of danger to persons or property established by the occurrence of a new fact, or by…
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