Article 1027
I. - The tax benefits provided by articles 1083 and 1084 are applicable to the caisses de mutualité sociale agricole. II. - 1. As stated in article L. 723-4 of the Code rural et de la pêche maritime,…
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Showing 121–130 of 24817 articles for “Art. Cass. com. 10 March 2015”
I. - The tax benefits provided by articles 1083 and 1084 are applicable to the caisses de mutualité sociale agricole. II. - 1. As stated in article L. 723-4 of the Code rural et de la pêche maritime,…
In all proceedings in which a challenge to nationality or to the refusal to issue a certificate of French nationality is raised as the main issue or as an incidental issue, a copy of the summons or th…
Insurance contracts where the risk is located outside France or does not relate to an industrial, commercial or agricultural establishment located in France are exempt from the special tax; in the abs…
Plans, minutes, certificates, notifications, deliberations, decisions, rulings, contracts, receipts, and generally all acts or formalities relating exclusively to the application of Chapters I, III, I…
In criminal and correctional matters, if the penalty incurred is equal to or greater than three years' imprisonment, the investigating judge may, where the needs of the information so require, order t…
…ting to the registration and disclosure of trades.These rules shall be approved by the Autorité des marchés financiers, which shall verify that they comply with the applicable legal and regulatory pro…
…plication of this article are set out in Articles 26 and 32 of Commission Delegated Regulation (EU) 2015/35 of 10 October 2014.
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…
…rticle L. 214-40, account is taken of : 1° In the denominator, the assets mentioned in 4° and 6° to 10° of I of article L. 214-36 held by the undertaking ; 2° In the numerator, the debt of the real es…
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…
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