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Showing 1–10 of 42697 articles for “Art. Cass. com. 18-3-1964 n° 62-10.902”
The duties levied on transfers of offices pursuant to article 724 are subject to restitution whenever the transmission has not been followed by effect. If there is only a price reduction, all that has…
Expenditure taken into account to determine the amount of selective aid is capped at 80% of the production budget for the work or, in the case of an international co-production, 80% of the French part…
Where, pursuant to Article 103 of the Statute, the Government has agreed to receive a person sentenced by the International Criminal Court on the territory of the Republic in order for that person to…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
Any dispute relating to the recovery of sums in application of this code must be addressed to the accounting officer responsible for recovery within two months of notification of the debt recovery act…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
The total amount of aid for the production of cinematographic or audiovisual works using digital visual effects may not:1° Exceed 50% of the final cost of the work and, in the case of an international…
The execution on French territory of the precautionary measures referred to in Article 93(1)(k) of the Staff Regulations shall be ordered, at the advanced expense of the Treasury and in accordance wit…
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