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Showing 481–490 of 37977 articles for “Art. Cass. com. 9-4-2002 n° 98-16.829”
I.-For the application of article 965, the management by a company or organisation of its own property assets is not considered to be an industrial, commercial, craft, agricultural or liberal activity…
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
The first paragraph of Article 706-14 reads as follows: "Any person who, having been the victim of theft, fraud or breach of trust, is unable to obtain effective and adequate reparation or compensatio…
1. Customs officials shall immediately register accounting entries which they have accepted as admissible. 2. Declarations which are irregular in form or which are not accompanied by the documents req…
During the investigation, the examining magistrate is competent to decide on the return of items placed in the hands of justice. He shall rule, by reasoned order, either on the application of the publ…
The reduction of inter vivos dispositions may only be requested by those in whose favour the law makes the reserve, by their heirs or successors: the donees, the legatees, nor the creditors of the dec…
PROGRAMME OF THE CERTIFICATE PREPARATORY FOR THE DUTIES OF AUDITORIn application of the provisions of article A. 822-1-1, the syllabus for the tests for the preparatory certificate for the duties of s…
By derogation from Article 991 are exempt from the special tax: 1° Group insurance and collective operations underwritten by a company or group of companies for the benefit of their employees or by a…
Members of the medical and pharmacy professions, as well as medical auxiliaries who have provided care to a person during the illness from which he or she dies, may not benefit from inter vivos or tes…
Taxpayers who are subject to the mandatory controlled declaration system or who wish to be taxed under this system are required to keep a day-to-day ledger showing details of their professional income…
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