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Showing 1–10 of 6535 articles for “Art. CA Rennes – 17 Dec. 2024 – no. 23/05277”
…ons provided for:a) In Articles 14 A to 33 quinquies, for income falling within the property income category in respect of the assets mentioned in a of 1° of II of Article L. 214-81 of the Monetary an…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
The opening of safeguard, receivership or judicial liquidation proceedings in favour of the trustee does not affect the fiduciary estate.
…4-0 G à une société civile de construction répondant aux conditions définies à Article 239 ter, the capital gain generated is, for the purposes of determining income tax or corporation tax, taxed in r…
If they fail to comply with the obligations set out in 2 and 3 of III of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donati…
Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.
…property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duties provided for in artic…
…year following that in which it was exercised. It is renewed by tacit agreement, for periods of two calendar years, unless notice of termination is given before the expiry of each period.
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
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