Article 39 octodecies
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
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Showing 5961–5970 of 43102 articles for “Art. Cass. com. 15-3-1994 n° 740 P”
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
…who is notified in advance of the hearings and has access to the case file, in accordance with the provisions of Articles 114 and 114-1. This lawyer is chosen by the assisted witness or appointed ex…
The drawee may require payment of the cheque by the bearer.The bearer may not refuse partial payment.If the provision is less than the amount of the cheque, the bearer has the right to demand payment…
…e issuer or by one of the intermediaries mentioned in 2° to 7° of Article L. 542-1 or, in the cases provided for in Article L. 211-7, in a shared electronic registration system.Registration in a share…
When a fixed-term employment contract expires, neither a fixed-term contract nor a temporary employment contract may be used to fill the position of the employee whose contract has expired, before the…
The contracts mentioned in article L. 144-1 may allow members to pay additional premiums or contributions for the years between the date of their affiliation to the compulsory basic old-age insurance…
Subject to the rules set out in the following paragraph, public accountants, who are the consignees of extracts of judgments and rulings, shall collect, under the same conditions as fines, the 50% sur…
The juge-commissaire may, ex officio or at the request of the liquidator or a creditor, order provisional payment of a share of a claim that has been definitively admitted. This provisional payment ma…
The deposit is made with the authorisation of the liberty and custody judge of the judicial court within whose jurisdiction the places where the disputed goods are held are located. This judge is seiz…
I.-When all the dishes offered by the professional are "home-made", the words "home-made" or "home-made" or the logo defined by order of the Minister for Trade may appear in a single place visible to…
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