Article 235 ter ZC
…uced to twelve months where applicable and, for the parent company of a group mentioned in article 223 A or article 223 A bis, the sum of the turnover of each of the companies belonging to this group.…
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Showing 1041–1050 of 19508 articles for “Art. Cass. com. 23 September 2020”
…uced to twelve months where applicable and, for the parent company of a group mentioned in article 223 A or article 223 A bis, the sum of the turnover of each of the companies belonging to this group.…
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…
I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursua…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…
I. - Profits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and…
…eriod of Ineligibility is not applied or is reduced under the conditions provided for in article L. 232-23-3-10 and without prejudice to the granting of a suspended suspension pursuant to article L. 2…
…lar case that he is not at fault or negligent, the period of suspension provided for in articles L. 232-23-3-3 to L. 232-23-3-9 shall not apply. II.-The duration of the suspension provided for in arti…
The reimbursement to the consumer of the sums due by the trader, or any other benefit received under the contract, shall be made without undue delay and at the latest within fourteen days from the day…
Transfers of personnel and assets that have not been carried out under the conditions and within the timeframes prescribed by the provisions of articles L. 1424-13 à L. 1424-19 shall be the subject of…
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