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Showing 4321–4330 of 20872 articles for “Art. Cass. soc. 16 January 2019”
…rm capital losses existing at the start of the first of the financial years beginning on or after 1 January 1994 are offset against long-term capital gains taxed at the rate of 19%. Excess long-term c…
…e been registered, or with the obligations set out in articles R. 6113-14-1, R. 6113-15 and R. 6113-16, a formal notice is sent to the ministries or certifying bodies by the Director General of France…
…om deposits located beyond 1 nautical mile of the baselines defined in Article 2 of Ordinance no. 2016-1687 of 8 December 2016 on maritime areas under the sovereignty or jurisdiction of the French Rep…
I.-The companies mentioned in 1° to 3° of article L. 123-16-2 or those which exceed, in respect of the last completed financial year and on an annual basis, two of the three thresholds set, respective…
…s, this tax credit applies:a. (Repealed)b. To the expenditure referred to in this b, paid between 1 January 2005 and 31 December 2020, in respect of:1° (Repealed)2° the acquisition and installation of…
…e of their legal object; 1° ter (Repealed); 1° quater and 1° quinquies (Repealed with effect from 1 January 1993); 2°Companies whose exclusive object is the management of a portfolio of transferable s…
…of the same table: Articles applicable In the wording resulting from L. 561-1 Order 2009-104 of 30 January 2009 L. 561-2 with the exception of its 1° quater, 6° bis, 9° bis only for gaming or betting…
…ird paragraph of Article L. 3334-7-1 of this code, in respect of the previous year.In 2014, 2015, 2016, 2017 and 2018, if the amount provided for in the second paragraph of this I is less than, respec…
…s within the meaning of Article 2(8) of the said Regulation. For the application of Regulation (EU) 2019/1238 of the European Parliament and of the Council of 20 June 2019 on a pan-European individual…
…unless the offence is punishable by the additional penalties referred to in 1° to 5° of Article 131-16 of the Penal Code. The application for validation is brought before the competent judge of the po…
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