Article 790 A bis
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
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Showing 1131–1140 of 57408 articles for “Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B”
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
…d, for sports betting organised and operated under the conditions set by I of article 137 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises et pour les…
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
The rate of this fee is set per animal of each species, subject to a ceiling of 150% of the average flat-rate levels defined in euros by decision of the Council of the European Union. This fee may be…
The fee is set per tonne of bone-in meat to be deboned, subject to a ceiling of 150% of the average flat-rate level defined in euros by decision of the Council of the European Union.This fee may be ad…
Where the Autorité de contrôle prudentiel et de résolution or the Autorité des marchés financiers has clear and demonstrable grounds for believing that an investment service provider operating under t…
I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…
The specifications mentioned in article R. 2131-2-A defines the overall architecture of the chain for the remote transmission of acts subject to legality control as well as the characteristics require…
I.-(Repealed) II.-The approval provided for in Article 238 bis HO is granted to limited companies whose sole purpose is the co-ownership purchase of new fishing vessels: a) Operated directly and conti…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
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