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Showing 2001–2010 of 30455 articles for “Art. Cass. 1ère civ. avis 20-10-2022 n° 22-70.011 B”
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
When one of the members of the tax household no longer has income or profits in one of the categories mentioned in article 204 C in respect of the current year, it may request to no longer pay the por…
The levy provided for in article 204 A is calculated by applying to the amount of income, determined under the conditions set out in articles 204 F and 204 G, a rate in accordance with the provisions…
For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…
The benefit of the provisions of 1° bis and 2° of article 208 is reserved for investment companies governed by articles L. 214-127 et seq. of the Monetary and Financial Code, which allocate all of the…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
Delegations granted by the mayor pursuant to articles L. 2122-18 and L. 2122-19 remain in force until they are repealed.
I. - The new communes mentioned in article L. 2113-1 benefit from the flat-rate allocation provided for in articles L. 2334-7 to L. 2334-12.II. - In the first year of the creation of the new commune,…
…the duties of deputy mayor of municipalities, municipal councillor of municipalities of 100,000 inhabitants or more or member of special delegations who acts as deputy are set by reference to the amou…
No fair or market, even a simple supply market, may be set up on a site included, in whole or in part, within the rights-of-way of a national road classified as a trunk road.
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