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Showing 531–540 of 19937 articles for “Art. Cass. com. – 16 Nov. 2004 – no. 01-10666”
I. - An additional apprenticeship contribution is instituted.This contribution is payable by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
…evelop their international activities in partnership with the agency mentioned in article 50 of law no. 2003-721 of 1 August 2003;9° It may set up, at the request of the chambers in the network, a con…
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
Sociétés coopératives d'achat en commun de commerçants détaillants et leurs unions constituées sous l'empire de la loi n° 49-1070 du 2 août 1949 are deemed to satisfy the provisions of this chapter wi…
Registration and cancellation of the preferential rights of registered creditors are subject to formalities, the terms of which are laid down by decree in the Conseil d'Etat.
Any change occurring in the situation of brokers who have applied for or obtained their registration on a list, with regard to the conditions set out in article L. 131-15, must be brought to the atten…
If the objection has been made without title and without cause or is null and void in form and if there are no proceedings instituted in the main proceedings, the seller may appeal to the president of…
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