Article 163-0 A
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
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Showing 1561–1570 of 20267 articles for “Art. Cass. ch. mixte – 16 Dec. 2005 – no. 04-10986”
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
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I.-This article applies to entities subject to Article L. 533-22-1. For the credit institutions and investment firms mentioned in Article L. 511-4-3, this article applies to portfolio management activ…
I.-The information provided by the company on pension commitments, other than basic pension schemes and compulsory supplementary pension schemes, or other lifetime benefits made by the company for the…
…in certain sectors by a reasoned decision taken under the conditions provided for in II of article 1639 A, if the size of the new constructions built in these sectors makes it necessary to carry out…
The application file for approval includes: 1° In the case of a sole proprietorship, a declaration stating its name, its activity, its address, the address of its secondary establishments and the civi…
…es within the group.II - The provisions of II, III and the second paragraph of IV of article L. 214-165 apply to the company investment funds mentioned in I of this article, with the exception of thos…
…I of article 1379, by the fraction defined in the penultimate paragraph of 1° of 3 of I of article 1640 C. The member municipalities of these establishments receive the additional fraction, provided…
When serving in the operational reserve of the national police or in the operational reserve of the national gendarmerie, civil servants of the national police and military personnel of the national g…
The Articles of Association of the société de libre partenariat shall determine the duration of the accounting periods, which may not exceed twelve months. However, the first financial year may extend…
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