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Showing 1461–1470 of 17981 articles for “Art. al. 1er + Cass. 3e civ.”
I.-The single body implements an IT service, known as the single electronic window for business formalities, accessible via the Internet, secure and free of charge, which enables the declarant, accord…
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
I.-A contribution is levied on beverages and liquid preparations for beverages intended for human consumption:1° Falling under CN codes 2009 and 2202 of the customs tariff;2° Containing added sugars;3…
If a judgment is upheld, the court may rule by adopting its reasons or by its own reasons. In the latter case, it is deemed to have adopted the grounds of the judgment which are not contrary to its ow…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
I. - 1° The taxable amount for supplies by a taxable reseller of second-hand goods, works of art, collectors' items or antiques which have been supplied to him by a person who is not liable for value…
I. - The association's articles of association contain at least the following clauses: The purpose of the association, as a popular retirement savings group, is to subscribe one or more popular retire…
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
I.-The report on the application of articles L. 132-9-2 and L. 132-9-3 provided for in article L. 132-9-3-1 is published annually on the insurance undertaking's website or on any other durable medium…
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