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Showing 11–20 of 27460 articles for “Art. Cass. avis 20-10-2000 n° 20-20013”
…atus of agricultural cooperation;3° bis. When they operate in accordance with the provisions of loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, le…
…munications qui n'ont pas pour objet exclusif l'activité mentionnée au I de l'article 1er de la loi n° 69-1160 du 24 décembre 1969 pour la partie des bénéfices provenant des contrats de crédit-bail co…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
Defaulting witnesses may be summoned at their own expense if their hearing is deemed necessary. Defaulting witnesses and those who, without a legitimate reason, refuse to give evidence or take the oat…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
The investigating chamber may, in all cases, at the request of the public prosecutor, one of the parties or even of its own motion, order any additional information that it deems useful. It may also,…
…municipal are subject to corporation tax;11. (repealed as from the date of entry into force of loi n° 2002-73 du 17 janvier 2002).
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
In the above cases, the agent's undertakings are enforced against third parties who are acting in good faith.
When the debates are over, the investigating chamber deliberates without the public prosecutor, the parties, their lawyers and the court clerk being able to be present under any circumstances.
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