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Showing 4761–4770 of 32005 articles for “Art. Cass. com. 15 October 1996 n° 94-18.903 · CA Paris 7 November 2014 n° 12/17749”
I. Subject to the application of articles 71 and 72 A to 73 E, the actual profit of the agricultural holding is determined and taxed according to the general principles applicable to industrial and co…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…
Defences on the merits may be offered in any event.
…the debate, the judge may take into consideration even facts that the parties would not have specifically invoked in support of their claims.
Open the article to read the full text in English.
Counterclaims or additional claims are admissible only if they are connected to the original claims by a sufficient link. However, a claim for compensation is admissible even in the absence of such a…
A defence on the merits is any plea tending to have the opponent's claim rejected as unjustified, after examination of the merits of the law.
A plea in bar of procedure is any plea which seeks either to have the proceedings declared irregular or extinguished, or to suspend their course.
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