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Showing 131–140 of 29120 articles for “Art. Cass. 2e civ. 7-7-2022 n° 21-13.527 F-B”
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to t…
Each member of the co-ownerships of racehorses or stallions mentioned in Article 8 quinquies depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect…
A person in respect of whom there are plausible grounds for suspecting that he has committed or attempted to commit an offence and who is not placed in customs detention may only be heard on these fac…
The tax credit defined in article 220 sexies is deducted from the corporation tax payable by the company in respect of the financial year during which the expenses defined in III of this article were…
Taxable persons who carry out transactions involving second-hand goods, works of art, collectors' items or antiques must account for their transactions involving these goods separately by method of ta…
The rate of the contribution payable for the issue of the statements of formalities provided for in article 8 of the decree of 9 April 1956 on the creation and operation of special mortgage archive ce…
I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt, for their…
Decisions taken pursuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.
Where a person has unduly paid indirect duties governed by this code, he may obtain reimbursement, unless the duties have been passed on to the purchaser.
No informer may claim any discount or remuneration whatsoever unless it is proven in writing that the information he or she provided was provided prior to the report. The penalties of Article 226-10 o…
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