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Showing 21–30 of 49489 articles for “Art. Cass. 1re civ. 2 Sept. 2020”
…urchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-road vehicles or machinery ass…
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
…ural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by sociétés d'aménagement foncier et d'établissement…
…to in I of Articles 151 octies and 151 octies A or placed under the regime provided for in article 210 A, upon option exercised in the deed of contribution or the merger agreement, this fraction is c…
…gimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B, 210 A, 210 B, 210 D and 238 quater K of t…
…for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to €1,525 plus €300 per dependent child:1° Pr…
…sation of the international sporting competition:a) From corporation tax as provided for in Article 205 of this Code;b) From income tax in respect of industrial and commercial profits as defined in Ar…
…1. Taxpayers domiciled in France within the meaning of l'article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an inco…
…f ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 5312-16 of the French Transport Code is subject to a degressive reduction.This reduction applies for th…
…ree in the Conseil d'Etat: 1° Be present in the offices where the officials carry out their duties; 2° Attend administrative proceedings conducted on French territory; 3° Question taxpayers and reques…
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