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Showing 2641–2650 of 33178 articles for “Art. Cass. com. 24-5-2016 n° 15-17.788”
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to rolling stock used on the national rail network for passenger transport operations.II. - The flat-rate tax is payable each yea…
For insurance contracts covering natural persons outside their professional activities and falling within the branches or categories of contracts defined by decree of the Conseil d'Etat, the insured m…
The order of preference between creditors registered on the business and creditors registered on an element of the business is determined by the dates on which the respective titles were published. Cr…
The net gains and distributions mentioned in I and II of article 150-0 A must be declared under the conditions set out in 1 of the article 170.
Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…
Subject to the provisions of article 150-0 B ter, the provisions of article 150-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
Implementation of the procedure provided for in this section does not prevent the Public Prosecutor from simultaneously issuing a summons to appear in court pursuant to Article 390-1. The referral to…
A national of a Member State of the European Union or of a State party to the Agreement on the European Economic Area authorised to exercise the activity of sports agent in one of these States may ent…
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