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Showing 4431–4440 of 39118 articles for “Art. Cass. ch. mixte 29 June 2007 n° 05-21.104 · Cass. com. 20 June 2006 · Cass. com. 11 December 2007 n° 05-21.234 · Cass. com. 29 April 2014 n° 13-12.343 et n° 13-15.789 · Cass. com. 12 June 2019 n° 18-11.067”
…r valid commercial reasons which reflect economic reality. These provisions apply subject to those set out in III of Article 210-0 A.
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
…non-commercial profits and property income, with the exception of the income mentioned in article 204 D, give rise, in the year in which the taxpayer disposes of them or they are realised, to a levy…
…ance, whose securities are not admitted to trading on a French or foreign financial instruments market operated by a market undertaking or an investment services provider other than a portfolio manage…
…n five years of the establishment of one of the zones provided for in Article 1 of Ordinance no. 86-1113 of 15 October 1986, set up to operate a business there, are exempt from this tax on profits mad…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
…wn council and after consulting the presidents of the wine-growing groups existing in the commune, set the date from which the harvesting of table grapes and grape harvests is authorised on the territ…
…or associations authorised to provide the services listed in Article L. 2223-19. These regulations determine: 1° The conditions under which information is provided to families, in particular the infor…
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