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Showing 191–200 of 22708 articles for “Art. Cass. com. – 9 Jan. 1985”
…conditions mentioned in article L. 6325-17 du même code; 8° De l'Agence nationale de la recherche; 9° Des fondations universitaires et des fondations partenariales mentionnées, respectivement, aux ar…
I.-The real estate wealth tax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in resp…
I. - Passports issued in France are subject to stamp duty, the rate for which is set at €89.If the applicant provides two passport photographs, as provided for in Article 6-1 of decree no. 2005-1726 o…
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
…to practise the profession of pharmacy assistant in application of the provisions prior to 8 July 1977 enjoy, for life, the rights and prerogatives defined in articles L. 4241-1 and L. 4243-1. The "b…
When it is necessary, during the course of an investigation, to search for documents or computer data and subject to the requirements of the investigation and compliance, where applicable, with the ob…
…xisting on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in proportion to the…
…y result only from the infringement of the mandatory provisions of Regulation No 2137-85 of 25 July 1985 of the Council of the European Communities, or of the provisions of this chapter or of one of t…
1. Profits from the exercise of a non-commercial profession or income assimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders d…
With regard to the method of determining the profit to be included in the income tax base, taxpayers who receive non-commercial profits or similar income are placed either under the controlled declara…
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