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Showing 111–120 of 22741 articles for “Art. Cass. com. 10 February 2021”
The granting of exceptional aid is subject to the provisions of national framework scheme no. SA.62102 authorised by the European Commission by decisions of 16 March 2021 C(2021) 1902, 9 December 2020…
…pean Union law in the fields of the economy, health, labour, transport and agricultureL. 516-2Order 2021-796 of 23 June 2021
The rate of the special tax on insurance contracts is set:1° For fire insurance:A 7% for fire insurance relating to non-exempt agricultural risks; generally speaking, the following are considered as h…
…7345-7 is subject to the confidentiality obligation set out inarticle 21-3 of law no. 95-125 of 8 February 1995 relating to the organisation of the courts and to civil, criminal and administrative p…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
…ns set out in article 60, second paragraph, and in accordance with the provisions of articles 96 to 100a as well as Article 102 ter for the sole shareholder of a limited liability company verifying th…
Public or ministerial officers are obligatorily subject to the controlled declaration regime in respect of profits from their office or position. As regards profits or income from a related or ancilla…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
If the same dispute is pending before two courts of the same level equally competent to hear it, the court second seised must decline jurisdiction in favour of the other if one of the parties so reque…
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