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Showing 31–40 of 46101 articles for “Art. CA Paris 13-2-2023 n° 21/01048”
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…
…part of his economic activity, intends to dispatch or transport the products outside France may be carried out in suspension of the general tax on polluting activities.To this end, the purchaser draw…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
…iling the tax return for the year in which the property is completed or acquired if later, is irrevocable for the property in question.The tax reduction applies, under the same conditions, to the shar…
…ing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread equally over the financial years ending durin…
…ration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local town planning plan or by another town planning document in…
…Minister responsible for the budget. Unless there is an express provision to the contrary, any application for approval to which the application of a particular tax regime is subject must be submitted…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
…of derogation from II of article 1635 quater F, the development tax used to pay the instalments is calculated on the basis of the characteristics of the building as assessed on the date of the charge…
…x applies in the same proportion for the fraction of the value added taxed for the benefit of the local authorities concerned by the exemption from business property tax.II. - Where establishments may…
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