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Showing 1–10 of 35573 articles for “Art. Cass. 3e civ. 30-4-2003 n° 525”
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
The mandate ends:By the revocation of the mandatary,By the latter's renunciation of the mandate,By the death, guardianship of adults or the insolvency of either the principal or the mandatary.The mand…
The public prosecutor who chooses the simplified procedure communicates the prosecution file and his or her submissions to the competent judge of the police court.The judge rules without prior debate…
The owner is deemed to have attached movable effects to his land in perpetuity, when they are sealed to it in plaster or lime or cement, or, when they cannot be detached without being fractured or dam…
Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
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…
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