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Showing 71–80 of 23281 articles for “Art. Cass. com. 12 octobre 2022 n° 21-12702”
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
The president of the investigating division, and in courts where there are several investigating divisions, one of the presidents specially appointed by the general assembly, exercises the specific po…
…laid down in articles 232-16 to 232-19. Applications for advances must be submitted by 31 December 2022 at the latest.
The contracting third party may not assign to the collection activities defined in article R. 2333-120-11 an agent who does not satisfy the conditions set out in 1° to 3° of article R. 2333-120-8. The…
…he conditions provided for in II or IIIa of article 163 quinquies B or to l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier et qui so…
Except in the case provided for in Article 196, the parties' lawyers are notified of the judgments within three days by registered letter. In the same way and within the same time limits, the parties…
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
I. - In limited liability companies that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose man…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
…not apply to a minor child who may acquire French nationality pursuant to articles 21-7, 21-11, 21-12 and 22-1, nor to a convicted offender who has benefited from an automatic pardon or a judicial pa…
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