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Showing 5471–5480 of 64955 articles for “Art. L 141-14 · Cass. com. 21 January 1974 · Cass. com. 20 October 1980 · Cass. com. 8 April 1976 · Cass. com. 8 June 2017 n° 16-11.441 · CA Versailles 3 December 2009 · Cass. com. 6 May 2002 · Cass. com. 24 February 1981 · Cass. com. 16 January 1996”
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
Each member of the co-ownerships of racehorses or stallions who comply with the conditions mentioned in article 238 bis M is personally subject to income tax on the share corresponding to his rights i…
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
The following are exempt from tax up to an annual limit of €460: 1. (Not applicable); 2. The amount of deductions made from wages in connection with the subscription of shares issued by sociétés coopé…
A 40% allowance is applied to the gross amount of pensions paid by a debtor established or domiciled in mainland France to persons whose tax domicile is in French Polynesia, the Wallis and Futuna Isla…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
The referral by the Cour de cassation of a priority question of constitutionality to the Conseil constitutionnel is governed by the rules defined by articles 23-4 to 23-7 of the aforementioned Order n…
Nationals of the ceding State domiciled in the annexed territories on the day of the transfer of sovereignty acquire French nationality, unless they effectively establish their domicile outside these…
Cohabitation is a de facto union, characterized by a shared life of stability and continuity, between two people, of different sexes or the same sex, who live as a couple.
The members of the Board of Directors perform their duties free of charge. However, their travel expenses are covered under the conditions laid down by the regulations applicable to civil servants in…
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