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Showing 231–240 of 56728 articles for “Art. Cass. soc. – 1 June 2023 – no. 21-23393”
The president of the investigating division, and in courts where there are several investigating divisions, one of the presidents specially appointed by the general assembly, exercises the specific po…
…x purposes.The same applies, without prejudice to taxes which cannot be deducted by virtue of 4° of 1 of Article 39, to the taxes provided for in 1° of Article L. 421-94 of the French Goods and Servic…
…made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of those calculated on the basis of the r…
1. In the area subject to the open account formality, animals may not move or graze without an acquit-à-caution issued by the customs service. 2 (Repealed)
…taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term capital gains is sub…
…welcome into French citizenship for the persons residing in the department referred to in articles 21-2, 21-11, 21-12, 21-13-1, 21-13-2, 21-14, 21-14-1, 21-15, 24-1, 24-2 and 32-4 of this code as well…
1. Customs officers may carry out such visits, surveys and checks as they deem necessary for the application of the provisions relating to open account, movement and grazing. 2. Security receipts must…
1. Those who hold or transport goods that are dangerous to public health, safety or morals, counterfeit goods, goods prohibited under international commitments or goods that are the subject of interna…
…opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose managers have a majority shareholding, in partnership…
The magistrates mentioned in the last paragraph of article R. 2333-120-21 fees, the unit amount of which, as well as the maximum number that may be paid annually by the same rapporteur, are set by joi…
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