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Showing 301–310 of 30141 articles for “Art. Cass. 1ère civ. avis 15-12-2021 n° 21-70.022 F-B”
1. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A : a. Persons who have their home or main place of residence in France; b. Those who carry on a p…
1. The following are exempt from registration duties, land registration tax and the contribution provided for in Article 879 transfers of property, rights and obligations resulting from the transforma…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
The contribution mentioned in Article 235 ter ZAA is paid spontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the corporate in…
I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…
…d, for sports betting organised and operated under the conditions set by I of article 137 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises et pour les…
1. In companies operating either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951…
I. - Persons who rent or sublet one or more rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms…
1. In order to take account of the resources and expenses of debtors or other special circumstances in the case of those whose profession is to carry out customs formalities on behalf of others, total…
1. The competent departmental conciliation commission is that within whose territorial jurisdiction the property is located or registered in the case of ships or boats.Where property forming a single…
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