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Showing 1361–1370 of 30684 articles for “Art. Cass. com. 28-6-2017 n° 15-17.394”
The rules relating to the departmental tax on companies operating ski-lift equipment are set out in articles L. 3333-4 to L. 3333-7 of the Code général des collectivités territoriales, which are repro…
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
I.- In the case of infirmity or pathological condition making it dangerous to practise the profession, the temporary suspension of the right to practise is pronounced by the competent regional council…
The accounts of the Autorité des marchés financiers are prepared in accordance with the rules of the general chart of accounts. These may be adapted as proposed by the Chairman after consultation with…
Where the complaint or submissions are inadmissible on grounds that may be remedied in the course of the proceedings, the court may not reject them by noting the inadmissibility of its own motion unti…
The Regional Council appoints an auditor to oversee the training courses. It may appoint one or more assistant auditors. The trainee auditor or one of the assistant auditors receives trainees at their…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
I. - A declaration, in accordance with a model drawn up by the administration, records the items used to calculate the income tax relating to the capital gain and, where applicable, the items used to…
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to photovoltaic or hydroelectric power generation plants, with the exception of those mentioned in Article 1519 D, whose installed…
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