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Showing 41–50 of 59566 articles for “Art. Cass. 1ère civ. 5-1-1999 n° 96-22.914”
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
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 income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to…
Where the appeal falls within the scope of Article 1635 bis P of the General Tax Code, the parties must provide proof of payment of the duty provided for in that Article, failing which the appeal or t…
When a marriage is celebrated in one of the cases provided for in paragraphs 2 and 3 of article 93, publications are made, insofar as circumstances allow, at the place of the future spouse's last domi…
They have jurisdiction to rule that the appeal is inadmissible pursuant to Article 963 :the First President;the President of the Chamber to which the case is distributed;the Conseiller de la mise en é…
I.-For the application of article 965, the management by a company or organisation of its own property assets is not considered to be an industrial, commercial, craft, agricultural or liberal activity…
During the investigation, in order to set up the technical device mentioned in article 706-96, the liberty and custody judge may authorise entry into a vehicle or private place, including outside the…
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