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Showing 1141–1150 of 56772 articles for “Art. Cass. 3e civ. 23-1-2025 n° 23-18.643”
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
I. - Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentio…
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…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
For the purposes of calculating the 50% proportion referred to in Article D. 214-232, account is taken of exposures held directly or indirectly by the securitisation undertaking, including through any…
A company which carries out an overall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
Failing an express decision within the time limit mentioned in article R. 712-23-1, the application is deemed to be rejected.
I.- Except in cases where the period of Ineligibility is not applied or is reduced under the conditions provided for in article L. 232-23-3-10 and without prejudice to the granting of a suspended susp…
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