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Showing 1–10 of 25826 articles for “Art. Cass. com. – 10 Mar. 2015 – no. 12-15505”
…he same code, portfolio management companies as well as insurance companies governed by article L. 310-1 of the Insurance Code.Members of the legal profession may also act as fiduciaries.
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
Customs officers and officers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information a…
…s that a political party or grouping is in breach of the obligations set out in article 11-7 of law no. 88-227 of 11 March 1988 relating to the financial transparency of political life, it may deprive…
…oned in the first paragraph of this A-0 for storage or incineration facilities respectively, plus €110 per tonne. The same tariff applies to waste received at an authorised facility in disregard of th…
…ited period; 6° of real estate owned or intended to be owned, under the contracts listed in Article 1048 ter, to the State, local authorities, public establishments and bodies dependent on them and lo…
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…
…e capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties are leased or made available to La Poste by their owners and are used exc…
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…
…mitment mentioned in I is made for a period of six years. By way of derogation, this rate is set at 10.5% for acquisitions, other than those mentioned in 5° of B of I, made in 2023 and for the constru…
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