Article 93
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
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Showing 5571–5580 of 21275 articles for “Art. Cass. com. – 20 Mar. 2024 – no. 22-22.450”
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
…achieved;13° The existence of the right of withdrawal provided for in Articles L. 221-18 et L. 221-20;14° The terms and conditions of termination of the contract;15° The possibility of recourse to th…
…invention. This bonus is paid in two instalments. Entitlement to the first instalment, representing 20% of the amount of the bonus, arises at the end of a period of one year from the date on which the…
…8° and the relevant costs assessed in accordance with the conditions laid down in Article R. 444-6; 20° "Rate of regulated income for the profession": ratio between the regulated income and the regula…
…f Article 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005 and 31 December 2012. This tax reduction applies: a) To expenditure relating to a dwelling, for…
…by an online gaming or betting operator holding the authorisation provided for inArticle 21 of Law No. 2010-476 of 12 May 2010 relating to the opening up to competition and the regulation of the onli…
…those elements or products mentioned in Article R. 1245-1 which meet the requirements of Directive 2004/23/EC, the provisions of the first paragraph of Article L. 1211-4 and the provisions of this se…
When the territorial jurisdiction of the territorial conference is made up of Saint-Barthélemy and Saint-Martin, article D. 1434-22 is amended as follows: 1° The first paragraph is replaced by the fol…
I.-The following are subject to the obligation to draw up and maintain a preventive recovery plan: 1° The persons referred to in Article L. 311-1, whose total assets, assessed in accordance with the p…
…rovided for in articles L. 611-12, L. 612-1 to L. 612-10, L. 612-12 to L. 612-15, L. 612-17, L. 612-20, L. 613-1, L. 613-23 to L. 613-23-6 and L. 613-25.
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