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Showing 221–230 of 56772 articles for “Art. Cass. 3e civ. 23-1-2025 n° 23-18.643”
When their purpose is to finance, even partially, the initial installation of digital projection equipment, selective financial aid from the Centre national du cinéma et de l'image animée is subject t…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
Where an investment service provider other than an asset management company intends to amend any of the disclosures referred to in II ofArticle D. 532-20 or, as the case may be, provided for inArticle…
The classification, labels and aid awarded in year n are renewed in year n + 1. When general measures taken by the public authorities to prohibit or restrict access to cinematographic establishments a…
The securitisation mutual fund may issue negotiable debt securities and bonds or debt securities issued on the basis of foreign law. The fund rules specify the characteristics and terms of issue of th…
I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…
I.-In year n, the decision to award a classification, a label and a grant is taken after receiving the opinion of the art cinema commission meeting in a regional formation. The Chairman of the Centre…
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
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