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Showing 7161–7170 of 57126 articles for “Art. Cass. 3e civ. 25-1-2023 n° 21-20.009”
I. - The business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for th…
The annual lump-sum grant referred to inarticle L. 174-16 of the Social Security Code is set, in compliance with the credit amounts defined inarticle R. 1435-25 of the Public Health Code, taking into…
Unlawful lending of labour in breach of the provisions of article L. 8241-1 is punishable by two years' imprisonment and a fine of €30,000. The penalties are increased to five years' imprisonment and…
I.- Articles R. 5121-133 to R. 5121-135 do not apply to gene therapy and xenogenic cell therapy preparations. II-Any gene therapy or xenogenic cell therapy preparation that does not have the authorisa…
Under conditions laid down by decree, issuers receive remuneration from legal entities or individual entrepreneurs paid by universal service vouchers for the reimbursement of these vouchers. By way of…
I.- Subject to the adaptation provisions set out in II and III, the articles mentioned in the first column of the table below shall apply in the Wallis and Futuna Islands, in the wording indicated in…
Property tax on built-up properties, property tax on non-built-up properties and council tax on second homes and other furnished premises not allocated to the principal dwelling are established for th…
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
Where no special rolls are drawn up (1), the taxpayers omitted or insufficiently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year…
I. - The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self…
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