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Showing 1–10 of 35236 articles for “Art. Cass. com. 4 décembre 2007 n° 04-17449”
The agent may renounce the mandate, by notifying the principal of his renunciation. Nevertheless, if such renunciation prejudices the principal he must be compensated by the agent, unless the agent fi…
…man who is a member of a small-scale fishing company referred to in the third paragraph of Article 34. It does not apply to profits subject to a reduced rate of taxation or to the income referred to i…
…t least fifteen years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles 234 terdecies and 234 quaterdecies. II.-(Repealed) III.-Income derived f…
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
…n the period provided for in Article 1668(2). In this case, the total tax assessment referred to in 4 bis of article 1668 is that of the parent company of this group, provided that the company that jo…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
I. - Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a t…
…marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses. Gross gaming revenue is…
…in accordance with 1.3. A decree specifies the content of the reporting obligations mentioned in 2.4. Article 151 septies shall not apply where the option provided for in 2 is exercised.III. - In the…
Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…
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