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Showing 341–350 of 19198 articles for “Art. Cass. com. 22 Oct. 2015”
If the beneficiary has not opted for immediate availability, the cases in which, pursuant to article L. 3324-10, the rights accrued in favour of the beneficiaries may exceptionally be liquidated befor…
…tle III of book I as well as the redemption option under the conditions provided for in articles L. 224-4 and L. 224-5 of the monetary and financial code.II. - A. - The transfer or surrender value ref…
The fraction of the capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company wh…
…nsactions, and to take the decisions referred to in III of Article L. 1618-2 and in a of article L. 2221-5-1, subject to the provisions of c of this same article, and to pass the necessary acts to thi…
…oceeds of the increase in Corsica of the tax on air passenger transport provided for in Article L. 422-29 of the code of taxes on goods and services. To this end, the public accountant pays the sums r…
The statement provided for in the first paragraph of V of Article L. 214-169 shall include the following information: 1° The name "deed of assignment of receivables" ; 2° A statement that the assignme…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
The Professional Advisory Commissions are made up of the following members, appointed for a period of five years by order of the Minister with whom they are set up or, where they are interministerial,…
…same securities, which has not been taken into account, pursuant to the first paragraph of Article 223 F, for the calculation of the overall result or net long-term capital gain or loss. Where, pursu…
I.-The portfolio management companies mentioned in article L. 532-9, with the exception of those which exclusively manage FIAs covered by I of article L. 214-167, FIAs covered by IV of article L. 532-…
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