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Showing 1311–1320 of 34067 articles for “Art. Cass. 3e Civ. 23-5-2013 n° 11-17.071”
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
Remuneration paid by a private individual for the employment of a single employee in the home under the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 423-…
I. - The remuneration mentioned in 1 of I of article 155 B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the applic…
The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…
The approval provided for in article 238 bis HE is issued by the President of the Centre national du cinéma et de l'image animée to original French-language works, as defined in the decree issued in a…
The shares subscribed for must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is…
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…
I. - The payment of compensation which is allocated to French natural or legal persons affected by a measure of nationalisation, expropriation or any other restrictive measure of a similar nature take…
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