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Showing 51–60 of 22522 articles for “Art. Cass. com. – 20 Sept. 2016 – no. 15-12.994”
Officials of the administrations of the other Member States of the European Union, duly authorised by the requesting authority by means of a written mandate and authorised by the French administration…
…These allocations are deductible up to:- 60% of taxable income for the financial year beginning in 2012;- 40% for the financial year beginning in 2013.2. Amounts deducted from the reserve referred to…
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…referred to in 1° of Article L. 411-2 of the same code do not fall within the scope of 1 of article 206, but each of their members is personally liable, for the share of company profits corresponding…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
…paragraph of this article and online press services recognised as such pursuant to Article 1 of Law no. 86-897 of 1 August 1986 reforming the legal status of the press.
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the popul…
1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
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