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Showing 3541–3550 of 19763 articles for “Art. Cass. com. 25 January 2017”
…oportion set by the decree of 21 May 1992 for the application ofarticle 6 of decree no. 90-66 of 17 January 1990 laying down the general principles concerning the distribution of cinematographic and a…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
…entered on the balance sheet of a company at the close of the first financial year opened as from 1 January 1993, the result of the disposal is for tax purposes calculated in relation to their acquisi…
…is at least fifteen years. This provision does not apply to transactions entered into on or after 1 January 1991 other than those referred to in the second paragraph of 3° quater of Article 208.II. -…
…Union and intended in that State for use under the conditions set out in a and b of III of Article 256. 2. Every taxable person shall keep a register of the goods he transfers or which are supplied t…
…c post as a civil servant or public employee on the date of entry into force of Law no. 86-76 of 17 January 1986 containing various provisions of a social nature ; 2° Persons holding an administrative…
…to the fixed assets referred to in the first paragraph which are acquired or created on or after 1 January 1974. The latter are valued in accordance with the last paragraph of 1 of II of Article 1517…
…ctive control over the trust or performing equivalent or similar functions;3° The market value at 1 January of the year:a) For persons who have their tax domicile in France within the meaning of Artic…
…ication requirement mentioned in article L. 6316-1 for training provided by apprenticeship from 1st January 2022. II.-Public higher education institutions accredited in accordance witharticle L. 613-1…
…is Part, with the exception of Article L. 5121-9-1, as well as Articles L. 5122-1, L. 5124-13, L. 5125-1-1 and 6° of Article L. 5125-32 are applicable to Wallis and Futuna, subject to the adaptations…
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