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Showing 3751–3760 of 48530 articles for “Art. L 145-16 · Cass. 3e civ. 11 February 1987 · Cass. 3e civ. 23 July 1986 · Cass. 3e civ. 29 February 1972”
I. - With effect from financial years beginning on or after 1 January 2014, the persons referred to in II of Article L. 511-45 shall draw up a table grouping together the information relating to their…
For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…
For each appeal lodged, the chairman of the Commission nationale d'aménagement cinématographique informs the prefect that the appeal has been lodged.
Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.
The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…
The shares subscribed for must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is…
…r corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of ordinary law whose business is the…
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
For the assessment of income tax or corporation tax, cash subscriptions to the capital of limited companies subject to corporation tax under the conditions of ordinary law and whose sole activity is t…
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