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Showing 151–160 of 30455 articles for “Art. Cass. 1ère civ. avis 20-10-2022 n° 22-70.011 B”
A company's declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree.Declarations…
…involving real estate or real estate rights for which the deceased's right of ownership was not established before his death by a duly transcribed or published deed, provided that the notarised certif…
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
…0% applies to the supply of housing that meets the following conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose resources, as assessed on t…
…s are informed under the conditions provided for in the articles L. 82 C, L. 101 or L. 135 L of the Book of Tax Procedures that a person has had free disposal of property that is the subject of one of…
…takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to this same…
…the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions provided for in articles 7, 8 and…
I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…
…ration tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establishments, associations and collectivities. 1° This rate is set at…
I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…
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