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Showing 141–150 of 33394 articles for “Art. Cass. com. 20 June 1995 · Cass. 3e civ. 7 April 2004 · Cass. com. 13 December 1994 · CA Paris 17 September 2013”
Carrying out or causing to be carried out a performance study in breach of Articles 59 to 62 of Regulation (EU) No 2017/746 of the European Parliament and of the Council of 5 April 2017 and Article L.…
…previous year. 1 bis. Taxes established after the death under the conditions provided by Article L 172 of the Book of Tax Procedures in the event of omission or insufficient taxation, as well as any…
On the death of the borrower or the last living of the co-borrowers, the heirs may pay the debt capped at the value of the property estimated on the day the estate is opened. This valuation is carried…
…ce permit is issued by the prefect of the département in which the foreign national resides and, in Paris, by the prefect of the police. For the application of article L. 433-1, foreign nationals appl…
…made in that business or holding and not yet taxed shall be assessed immediately, including, in the case of an agricultural holding the result of which is subject to Article 64 bis, in respect of prof…
The trust contract is terminated by the death of the natural person settlor, by the occurrence of the term or by the realisation of the aim pursued when this takes place before the term.When all of th…
…partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended, are liable for corporation tax, regardless of their purpose, cooperative soc…
…tion or issuing a committal or arrest warrant, the public prosecutor shall without delay return the case file to the investigating judge after ensuring that the ruling is executed. Where, in any other…
…ailures to comply with the obligations laid down in Articles 28 to 30 of Commission Regulation (EU) 2018/273 of 11 December 2017 and Articles 13 to 20 of Commission Implementing Regulation (EU) 2018/2…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
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