Article 1455
The following are exempt from business property tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Art…
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Showing 9921–9930 of 59430 articles for “Art. Cass. 1ère civ. 5-1-2023”
The following are exempt from business property tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Art…
I. - An annual tax is introduced, proportional to the surface area of each exclusive licence to prospect for liquid or gaseous hydrocarbons. The tax shall be paid by the holder of the exclusive licenc…
I. - The départements shall collect:1° (Repealed);2° La redevance des mines, prévues à article 1587 ;3° La part de la fraction de la composante de l'imposition forfaitaire sur les entreprises de résea…
Sont considérés comme revenus au sens du présent article, lorsqu'ils ne figurent pas dans les recettes provenant de l'exercice d'une profession industrielle, commerciale, artisanale ou agricole, ou d'…
In the event of a repeat offence or multiple offences established by one or more judgments, the person convicted under 1° of 1 of the article 1772 shall be disqualified from practising the professions…
The advantages that either spouse may derive from the clauses of a community agreement, as well as those that may result from the commingling of movables or debts, are not regarded as gifts. However,…
I. - In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimila…
The Minister responsible for culture and the Minister responsible for people with disabilities draw up the list mentioned in 1° of article L. 122-5-1 after the opinion of the commission provided for i…
For the sub-category of services relating to the Trade and Companies Register mentioned in Table 2 of Article Appendix 4-7, the fee for each service: 1° Shall be claimed by the Registrar, when collect…
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