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Showing 41–50 of 49489 articles for “Art. Cass. 1re civ. 2 Sept. 2020”
…e to:1° Built or unbuilt real estate assets that are allocated by the business to its own operation;2° Rights or shares in companies whose assets are mainly made up of built or unbuilt real estate ass…
…the following conditions are met:1° The activity must have been carried on for at least five years;2° The transfer is made for consideration and relates to a sole proprietorship or to all of the righ…
…hich the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to L 520-22 of the town planning code;b. Provision no longer applicable;c. (Repealed).II.-The d…
…heme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…
…first financial year or their first period of activity referred to in article 53 A or 1 of article 223 (1). This period also applies to new businesses wishing to be taxed under the ordinary law on ac…
…whose turnover for the previous calendar year does not exceed the thresholds provided for in 1° and 2° of article L. 162-4 of the code of taxes on goods and services as well as to non-trading companie…
They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the…
Where the original of a document communicated by electronic means has been drawn up on paper, the president of the bench or the magistrate in charge of the investigation may order its production at an…
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