Article 298 sexdecies H
I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third ter…
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Showing 8101–8110 of 20584 articles for “Art. Cass. com. – 25 June 2025 – no. 24-10.440”
I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third ter…
…comes under the trades and crafts sector pursuant to the first paragraph of I of article 19 of law no. 96-603 of 5 July 1996 relating to the development and promotion of trade and crafts. The natural…
I. The sums not distributed by an open-ended investment company on the date of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distrib…
Fixed-term employment contracts must be in writing and contain a precise definition of the reason for the contract. Failing this, it is deemed to have been concluded for an indefinite period.It shall…
…cluding, in particular, in the case of replacements as provided for in 1°, 4° and 5° of article L. 1251-6, the name and qualifications of the person being replaced or to be replaced;2° The term of the…
Any European Investigation Order shall be drawn up using a form which has been completed, signed and the content of which is certified as accurate and correct by the issuing judicial authority, which…
I.-The Sanctions Committee may set up sections of three or five members, chaired by a person mentioned in 1° of Article L. 232-7-2. The Sanctions Committee may only sit in plenary session if at least…
Approval of a circuit is granted for a period of four years by the Prefect, after an inspection and an opinion by the Commission nationale d'examen des circuits de vitesse (National Speed Circuit Exam…
In the event of an on-site audit, a report is drawn up. The draft report is brought to the attention of the management of the audited entity, who may make comments, which are included in the final rep…
The benefit of the filing date of the patent application is acquired on the date of submission of at least one copy of the documents listed in Article L. 612-2, drawn up in the French language, subjec…
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