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Showing 241–250 of 30455 articles for “Art. Cass. 1ère civ. avis 20-10-2022 n° 22-70.011 B”
…perations, provided for in Article 1599 quater A.The tax referred to in Article 1599 quater A shall be apportioned between the regions on the basis of the number of train path kilometres, within the m…
I. - Beverages consisting of:a) A prior mixture of beverages with an actual alcoholic strength not exceeding 1.2% vol. and alcoholic beverages within the meaning of 2° of Article L. 111-4 of the Code…
…t made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
Notwithstanding Article 259, the place of supply of the following services is deemed not to be in France when they are provided to a non-taxable person who is not established or does not have his domi…
I. - The benefit of the provisions of Article 156 specific to buildings classified or registered as historic monuments, or having received the label issued by the Fondation du patrimoine pursuant to a…
…n of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whatever their form, which do not have an establishment in France. By way…
If the national identity card is not presented for renewal, a stamp duty of €25 will be charged.
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
In the case of successive usufructs, as the eventual usufruct comes to an end, the bare owner is entitled to the return of a sum equal to what he would have paid less if the duty paid by him had been…
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…
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