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Showing 6931–6940 of 53712 articles for “Art. Cass. com. 5-2-2013”
For corporation tax purposes, companies may, from the year in which the investment is made, apply exceptional depreciation equal to 50% of the amount of sums actually paid to subscribe to the capital…
When the authorising officer and the public accountant do not belong to the same legal entity and have agreed on a conventional payment period under the conditions set out in Article 12 of Decree no.…
The extension of the work integration grant and, if it is for a fixed term, of the employment contract for which the grant is awarded, is subject to an assessment of the actions carried out during the…
The conditions under which the intermediaries referred to in Article L. 228-29-7-3 facilitate the exercise by shareholders of their rights are set out in Articles 5, 6 and 8 of Commission Implementing…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
The proposals for staff reports and the staff reports provided for in article R. 15-33-29-28 shall be drawn up on a form conforming to the model laid down by the Minister of Justice. They shall includ…
1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts ac…
Preimplantation diagnosis includes the following activities: 1° Cell sampling from the embryo obtained by in vitro fertilisation ; 2° Cytogenetic tests, including molecular tests, on the embryonic cel…
The identification of the author of an appeal or brief, in accordance with the procedures laid down by the order referred to in Article R. 414-3 of the Code of Administrative Justice, is equivalent to…
Nurses recruited to an occupational health and prevention service must hold a state diploma or be authorised to practise without restriction under the conditions set out in the Public Health Code. If…
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