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Showing 1081–1090 of 59246 articles for “Art. Cass. com. 9 June 2009 n° 08-10.350 · Cass. com. 22 October 1996 · Cass. 1re civ. 22 May 1991 · Cass. 1re civ. 10 July 1996 · Cass. 3e civ. 2 April 2003”
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
…n employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt from payroll tax.
…shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to salaries and wages. Thi…
…is rights or shares in the company are considered in particular for the application of articles 38,72and 93, as assets allocated to the exercise of the profession.II. - 1. In the event of a gratuitous…
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…
…e capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties are leased or made available to La Poste by their owners and are used exc…
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…
…ames 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 revenu…
…f the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread equally over the financial years ending during the term of the leasing contract, witho…
…ficers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information and documents held or co…
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