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Showing 8881–8890 of 53704 articles for “Art. CA Paris 1-12-2021 n° 20/04742”
…al tax on income from foreign securities which are not subject to the subscription system, mathematical reserves and any other reserves for claims to be settled and for current risks, when this obliga…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
…ty, family allowances and other social deductions in force. As such, this salary is included in the category of wages and salaries referred to in V of this sub-section.II. The provisions of I also app…
…an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these results are taken…
…lly occupied by low-income housing.II. - To benefit from the exemption, the owner must file an application within four months of the start of the works, in accordance with the procedures laid down by…
…imit of this rebate (1).II. - Claims are presented, investigated and judged in the same way as applications for discharge or reduction of property tax.If there is a dispute over the right to ownership…
Cadastral transfers resulting from changes in ownership are carried out at the request of the owners concerned. No change to the legal status of an immovable property may be the subject of a transfer…
As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse…
The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and f…
…d in article 1 of law no. 48-977 of 16 June 1948 relating to the tax for chamber of trade fees applicable in the departments of Bas-Rhin, Haut-Rhin and Moselle. It is allocated to these beneficiaries…
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