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Showing 1–10 of 66810 articles for “Art. Cass. 2ème civ. 2-7-2020 n°s 19-11.417 and 19-13.636”
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
…xpayers 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 income ta…
…f Annex III, which they are intending for furnished letting not carried out on a professional basis and the proceeds of which are taxed in the industrial and commercial profits category when this acco…
…he use of an association, company or body declared pursuant to Article L. 7232-1-1 of the same code and which provides exclusively the services mentioned in a of this 1 or which benefits from a deroga…
…of the insured, or to a person deemed to be dependent on the latter pursuant to Article 196 A bis, and when these beneficiaries are suffering from a disability which prevents them either from engagin…
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
A national register of trusts shall be set up in accordance with procedures specified by decree in the Conseil d'Etat.
…itution or finance company paid out repayable advances under the conditions set out in this article and in equal fractions on the income tax due for the following four years. If the fraction of the ta…
The decisions of the Paris Sentence Enforcement Court provided for in this section may be appealed in accordance with the second paragraph of Article 712-1.
The sums referred to in articles 721-13 and 721-18 are entered in the automatic account for promotion abroad on a provisional basis during the first half of each year and on a definitive basis during…
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