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Showing 4481–4490 of 20534 articles for “Art. Cass. com. 17 January 2012”
…ts which are not allocated to this subsidiary accounting system shall be transferred to it before 1 January 2023. The insurance undertaking shall ensure that this transfer is not detrimental to the in…
…n, and to the extent of the liability of the State as defined in article 20 of order no. 59-63 of 6 January 1959.The suspension provided for in the preceding paragraphs does not alter the duration of…
…ntil the decision of the Autorité de contrôle prudentiel et de résolution on this request.As from 1 January 2023, the transfer options provided for in the previous paragraph are only possible in the c…
…d to the specialised commission mentioned in the third paragraph of article 7 of law no. 85-30 of 9 January 1985 relating to the development and protection of mountains and those devolved to the speci…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
…entered on the balance sheet of a company at the close of the first financial year opened as from 1 January 1993, the result of the disposal is for tax purposes calculated in relation to their acquisi…
…is at least fifteen years. This provision does not apply to transactions entered into on or after 1 January 1991 other than those referred to in the second paragraph of 3° quater of Article 208.II. -…
…nd quantities of materials used and processed products delivered. 2. (Repealed with effect from 1st January 1996). 3. Service providers, other than processors, who carry out work and valuations relati…
…to the fixed assets referred to in the first paragraph which are acquired or created on or after 1 January 1974. The latter are valued in accordance with the last paragraph of 1 of II of Article 1517…
…ctive control over the trust or performing equivalent or similar functions;3° The market value at 1 January of the year:a) For persons who have their tax domicile in France within the meaning of Artic…
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