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Showing 5021–5030 of 64807 articles for “Art. Cass. 3e civ. 1-2-2012 n° 10-22.863”
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
I. - Without prejudice to the European Union's legal regime on state aid, the resolution board may waive the provisions of I of Article L. 613-50-6 if their implementation is likely to compromise the…
I. - A UCITS may not borrow.It may, however, acquire currencies by means of cross-currency loans.II. - By way of derogation from I, a UCITS may borrow provided that such borrowings :1° Are used on a t…
The Agency is subject to the provisions of Titles I and III of Decree 2012-1246 of 7 November 2012 on public budgetary and accounting management. The amount of funding from the compulsory health insur…
I. - Where the feeder UCITS and the master UCITS do not have the same depositary, the depositaries of each of these two bodies shall enter into an information exchange agreement in order to ensure the…
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…
I. - 1. in Corsica, value added tax is levied at the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°…
I.-Subject to the provisions of II and III, the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in the right-hand column of the sam…
I.-Subject to the provisions of II and III, the articles mentioned in the left-hand column of the table below shall apply in the Wallis and Futuna Islands, in the wording indicated in the right-hand c…
For public health reasons, the Minister for Health, the Agence nationale de sécurité du médicament et des produits de santé and the Agence nationale de santé publique may access anonymous data relatin…
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