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Showing 31–40 of 19311 articles for “Art. Cass. civ. 3e – 21 Oct. 1998 – no. 96-16537”
All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of publ…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
…provisions of Article 41.They may also be placed under the exemption system provided for in Article 210, in the event of a merger of companies or similar transactions meeting the conditions provided f…
…of the aforementioned Code, is definitively convicted pursuant to Articles 223-1-1, 313-2, 314-1, 321-1, 324-1, 421-1 to 421-2-6 or 433-3-1 of the Criminal Code, donations, legacies and payments made…
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
Customs officers and officers placed under the authority of the Minister for Industry or the Minister for Defence and tasked with implementing the Paris Convention of 13 January 1993 on the Prohibitio…
During the period of activity in the customs administration's operational reserve, the reservist customs officer is entitled, for himself and his dependants, to sickness, maternity, invalidity and dea…
Customs officers and officers of the Directorate-General for Risk Prevention and its decentralised departments are authorised, for the purposes of their duties to monitor waste treatment conditions an…
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