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Showing 1511–1520 of 20872 articles for “Art. Cass. soc. 16 January 2019”
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
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I.-The information provided by the company on pension commitments, other than basic pension schemes and compulsory supplementary pension schemes, or other lifetime benefits made by the company for the…
…in certain sectors by a reasoned decision taken under the conditions provided for in II of article 1639 A, if the size of the new constructions built in these sectors makes it necessary to carry out…
The application file for approval includes: 1° In the case of a sole proprietorship, a declaration stating its name, its activity, its address, the address of its secondary establishments and the civi…
…es within the group.II - The provisions of II, III and the second paragraph of IV of article L. 214-165 apply to the company investment funds mentioned in I of this article, with the exception of thos…
When serving in the operational reserve of the national police or in the operational reserve of the national gendarmerie, civil servants of the national police and military personnel of the national g…
The Articles of Association of the société de libre partenariat shall determine the duration of the accounting periods, which may not exceed twelve months. However, the first financial year may extend…
I.-The platform operator subject to the declaratory obligation provided for in Article 1649 ter A pursuant to 3° of I of Article 1649 ter B shall register with the tax authorities, which shall allocat…
…s to which these taxes may be subject, with the exception of the tax credit provided for in article 1647 C septies and the tax reliefs provided for in articles 1647 C quinquies B and 1647 C quinquies…
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