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Showing 1–10 of 56772 articles for “Art. Cass. 3e civ. 23-1-2025 n° 23-18.643”
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…
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…
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…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
Without prejudice to the rights of the settlor's creditors holding a right of resale attached to a security published prior to the trust agreement and excluding cases of fraud on the rights of the set…
…ers granted to the Commission Nationale de l'Informatique et des Libertés by the aforementioned loi n° 78-17 du 6 janvier 1978, the processing of personal data is carried out under the supervision of…
The "research and discovery" (RD) label is awarded in particular in consideration of the number of arthouse cinematographic works represented in establishments qualified as "research and discovery" an…
The award of selective financial aid for the creation and modernisation of cinematographic entertainment establishments is subject to the provisions of exempted aid scheme No SA.42681, relating to aid…
For the classification and allocation of aid in year n, the reference period runs from film week 27 of year n-3 to film week 26 of year n-1. In the cases mentioned in…
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