Article R53-21-25
The recording of personal data in the file is carried out directly by authorised or empowered persons. The recording and consultation of the file is carried out via secure telecommunication means. The…
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Showing 11–20 of 32253 articles for “Art. Cass. 3e civ. 25-5-2023 n° 21-23.007”
The recording of personal data in the file is carried out directly by authorised or empowered persons. The recording and consultation of the file is carried out via secure telecommunication means. The…
I. - Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a t…
…cle 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 Decem…
In the case of vehicles belonging to a foreign State, the evidence provided for in article R. 211-23 may be replaced by the production of a certificate stating that the vehicle belongs to that State a…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
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…
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…
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
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