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Showing 61–70 of 23635 articles for “Art. Cass. soc. – 8 Oct. 1980 – no. 79-12125”
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
…y in one of these zones. These profits are subject to income tax or corporation tax for 40%, 60% or 80% of their amount depending on whether they are made respectively during the first, second or thir…
Open the article to read the full text in English.
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
…rvicemen who died during their participation in an operation mentioned in 2° or 3° of article L. 4138-3-1 of the Defence Code or, within three years of the end of these operations, from wounds receive…
…benefit of the provision 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 Functioning of the E…
Within the period provided for in article 792, the heir may declare that he is retaining in kind one or more assets of the succession. In this case, he owes the value of the property set out in the in…
If the application is rejected, a new application may not be made until two years have elapsed, unless the rejection of the first application was due to insufficient time for proof. In this case, the…
…f a public collection ;7° Gifts and bequests made to low-cost housing organisations or their unions;8° (Expired);9° Gifts and bequests made to the Office national des combattants et des victimes de gu…
…roups and those in agricultural landholding groups, created in accordance with the loi n° 62-933 du 8 août 1962 et répondant aux diverses caractéristiques des articles L. 322-1 à L. 322-21 et L. 322-2…
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