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Showing 1711–1720 of 22200 articles for “Art. n° 23-10455 · Cass. com. 16 September 2008”
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
…mong the regional chambers of commerce and industry the proceeds of the tax provided for in Article 1600 of the General Tax Code, after deducting the share required to finance its operation, its missi…
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
The period of Ineligibility for multiple anti-doping rule violations shall be determined in accordance with the conditions set out in I to III. I.-A person who has been duly notified by the French Ant…
Failing an express decision within the time limit mentioned in article R. 712-23-1, the application is deemed to be rejected.
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…
I.-The College of the French Anti-Doping Agency, in the event of an administrative composition agreement concluded pursuant to the fourth paragraph of article L. 232-22, and the Sanction Commission ma…
The provisions of articles L. 123-16 and L. 123-16-1 are not applicable:1° To the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and to the…
The directors or managers of companies, régies or associations, and their establishments, offering one of the services provided for in article L. 2223-19 and authorised in accordance with article L. 2…
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