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Showing 11–20 of 19510 articles for “Art. Cass. com. 21 April 2022”
The judge may rehear the witnesses, confront them with each other or with the parties; where appropriate, he or she will conduct the hearing in the presence of a technician.
One spouse may give a mandate to the other to represent him or her in the exercise of the powers conferred on him or her by the matrimonial property regime. In all cases, they may freely revoke this m…
The family affairs judge will also rule on whether the father or mother who offers to receive, feed and maintain in his or her home, the child to whom he or she owes maintenance, should in this case b…
Persons who are heard as witnesses take an oath to tell the truth. The judge reminds them that they incur fines and imprisonment in the event of false testimony. Persons who are heard without taking a…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
The president of the investigating division, and in courts where there are several investigating divisions, one of the presidents specially appointed by the general assembly, exercises the specific po…
Except in the case provided for in Article 196, the parties' lawyers are notified of the judgments within three days by registered letter. In the same way and within the same time limits, the parties…
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
…nse reimbursements and any other remuneration are, subject to the provisions of 3 of Article 39 and 211 bis, allowed as a deduction from the company's profit for tax purposes, provided that such remun…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
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