Article 238 ter
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
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Showing 701–710 of 56772 articles for “Art. Cass. 3e civ. 23-1-2025 n° 23-18.643”
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
Each association shall open with the Caisse des dépôts et consignations an account specific to the consumer group defined by the judge pursuant to article L. 623-4. Any sum received under article L. 6…
For the application of the provisions of this chapter, army hospitals shall be considered as public health establishments. For the medical biology analysis laboratories in these hospitals, the Ministe…
The professional practice standard relating to obtaining an understanding of and making use of the work of the internal audit, approved by the Minister of Justice, is set out below: PROFESSIONAL PRACT…
Subject to justification in the notes to the financial statements, the consolidating company may use, under the conditions provided for in Article L. 123-17, valuation rules set by regulation of the A…
The groups and persons mentioned in article L. 7122-22 shall file with a body authorised by the State the declaration of the withholding tax provided for in article 204 A of the General Tax Code and t…
I. - When, for a given agreement, the ratio of the sum of the special technical provision, the special technical reversal provision and the net unrealised gains and losses on the assets allocated to t…
The Chairman of the Centre National du Cinéma et de l'Image Animée is appointed for a term of three years, renewable twice. He manages the institution. In this capacity : 1° He prepares the decisions…
The configuration of the living areas of a premises is considered not to be cramped when the following cumulative conditions are met:1° One of these living areas has a surface area of at least nine sq…
The recruitment of the people mentioned in article L. 5132-1 on fixed-term contracts by intermediary associations entitles them to financial assistance, up to the number of integration posts set by th…
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