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Showing 21–30 of 47439 articles for “Art. Cass. 3e Civ. 5-3-1997 n° 369”
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies invol…
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