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Showing 601–610 of 22699 articles for “Art. Cass. com. 15 March 2023”
…t an activity under the conditions set out in articles 1447 et 1447 bis and whose turnover exceeds €152,500 are subject to the business value added contribution.II. - 1. The business value added contr…
Subject to providing proof in the schedule provided for in Article L. 123-12, the companies mentioned in 1° of Article L. 233-17 are exempt from the obligation to draw up consolidated accounts and a r…
1° A bathing water is characterised by an area where the water is of uniform quality. 2° The bathing season defined for each bathing water is the period during which the presence of a large number of…
…such property, are subject exclusively to the tax regime provided for in I and 1° of II of article 150 U. For the purposes of this provision, companies whose assets, at the close of the three financi…
In compliance with the ethical rules applicable to them as well as articles L. 1110-4, L. 1470-5 and L. 1111-2, each healthcare professional, regardless of how or where they practice, must enter into…
If the court has not issued a committal order with deferred effect pursuant to 3° of I of article 464-2, persons who are not imprisoned or who are serving a sentence under the semi-liberty, out-of-cou…
Persons who obtained the evidence of formal qualifications or authorisation required to practise the profession of nurse before they entered the profession, and persons who did not practise the profes…
I. - When goods suspected of infringing copyright or related rights are detained after a request mentioned in Article L. 335-10 has been accepted, goods transported in small consignments may be destro…
…s out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is filed:1° For disposals carried out with the participation of an intermediary domiciled…
I. - direct or indirect holdings in the companies referred to in 2° of the I of article L. 214-115 may represent up to 100% of the assets of a société civile de placement immobilier, if the following…
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