Article 13
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
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Showing 7571–7580 of 56993 articles for “Art. Cass. 3e civ. 11-1-2024 n° 22-16.974”
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
The debtor of an obligation to pay a sum of money is discharged by payment of its nominal amount. The amount of the sum due may vary through indexation. The debtor of a debt of value is discharged by…
For the application of the last paragraph of II of article L. 1262-4, the employer shall complete, for each seconded employee concerned, the secondment declaration provided for in I of article L. 1262…
Open the article to read the full text in English.
By way of derogation from the provisions of Article R. 5124-3, manufacturers and importers of medicinal products may only distribute investigational medicinal products and, where applicable, ancillary…
The amount of a direct allocation awarded in application of article…
I. - 1. A fine equal to 50% of the undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not ap…
…thin the category of small and medium-sized enterprises within the meaning of the article 51 of law n° 2008-776 of 4 August 2008 on modernisation of the economy and the regulatory measures taken for i…
…article 6 of law no. 89-462 of 6 July 1989 aimed at improving rental relations and amending the loi n° 86-1290 du 23 décembre 1986, is calculated pro rata to the length of time the premises were used…
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