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Showing 2011–2020 of 61015 articles for “Art. n° 19-23187 and Cass. com. 24 January 2018”
…he basis of their actual profits or exempt pursuant to articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies, carrying out an agricultural activity or an industrial, commercia…
…owing the transmission of the request sent by the Court of Audit to the de facto accounting officer and the authorising officer of the local authority concerned.The deliberative assemblies must decide…
If the subject matter of the patent is an invention in the field of semiconductor technology, a compulsory or ex officio licence may only be granted for use for public non-commercial purposes or to re…
…ne month after it is published in the newspaper. The invalidation decision may be pre-noted in the land register and entered in the commercial register at the request of a notary. These entries are ca…
Updates to digital content or a digital service are governed by this subsection. For the purposes of this subsection, updates mean updates or modifications to maintain, adapt or evolve the functionali…
…tions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons contracting these financial…
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
I. - 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and…
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