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Showing 1991–2000 of 24570 articles for “Art. Cass. com. 18 June 1996 · Cass. com. 11 February 1992 · Cass. com. 28 June 1994”
…ction, including the appointment of the radiation protection advisor referred to in Article R. 1333-18 ; 3° Detailed information on the sources of ionising radiation, the installation housing them and…
…0 October 2013R. 613-16no. 2014-1315 of 3 November 2014R. 613-17n° 2005-1007 of 2 August 2005R. 613-18, with the exception of IIno. 2014-1315 of 3 November 2014R. 613-19n° 2005-1677 of 28 December 200…
In exceptional circumstances, such as the threat of an epidemic, or in cases of force majeure, teleworking may be considered as an adaptation of the workstation made necessary to ensure the continuity…
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
For the application of 1° of 1 of Article 109 profits are understood to be those that have been retained for the basis of assessment for corporation tax. However, these profits are increased by those…
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
In particular, the following are considered as distributed income:a. In the absence of proof to the contrary, sums made available to members directly or through interposed persons or companies by way…
…iod, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment of the income of…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
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