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Showing 971–980 of 42768 articles for “Art. Cass. com. 15-3-1994”
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to liquefied natural gas installations, underground natural gas storage facilities, natural gas transmission pipelines, compresso…
I. - The persons mentioned in Article L. 561-2 shall be required, under the conditions laid down in this chapter, to report to the department mentioned in Article L. 561-23 the sums entered in their b…
I. - For all companies, with the exception of those referred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patent…
1° The Director General of the Agency is appointed for a renewable term of three years, on the recommendation of the Minister for Health. He is responsible for managing the Agency. He performs all act…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
Practitioners appointed under 4° or 5° of article R. 6152-7 are classified in the post of hospital practitioner, taking into account :1° The legal length of national service and compulsory military se…
I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
I. - Net gains from transfers for valuable consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights…
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