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Showing 931–940 of 56728 articles for “Art. Cass. soc. – 1 June 2023 – no. 21-23393”
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
…The benefit of exceptional depreciation is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functi…
The capital gains that may arise from a transaction referred to in article 48 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production are taxable in the name of the socié…
Non-repayable subsidies paid by employers to companies or organisations duly authorised to receive them as part of their contribution to the construction effort are not included in the taxable profits…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
…visions do not apply to: a. (Expired); b. To co-ownership property companies referred to in article 1655 ter. c. To limited liability companies that have opted for the tax regime provided for in Artic…
By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…
The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.
An appeal may be lodged by the foreign national, the public prosecutor and the administrative authority.The appeal may be lodged by the foreign national, the public prosecutor and the administrative a…
…culating the financial indicators provided for in articles L. 2334-4, L. 2334-5, L. 2336-2 and L. 5211-29 are, as far as new communes are concerned, specified by decree in the Conseil d'Etat, in parti…
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