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Showing 11–20 of 57027 articles for “Art. Cass. 3e civ. 5 November 1997 · Cass. 3e civ. 5 January 2017 n° 15-12.605 · Cass. com. 3 December 2003 · Cass. 3e civ. 18 April 2019 n° 18-10.883 · Cass. 1re civ. 12 December 2000 · Cass. 3e civ. 9 February 2011 · Cass. 1re civ. 6 June 2018 n° 17-17.438”
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
…lusively 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 tax credit.For each financ…
…he 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 mentioned in I of article 234 duodecies and in articles…
…its of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after ded…
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…
…ho has wild game processed by a workshop that has received the approval provided for in Article L. 233-2 of the French Rural and Maritime Fishing Code. In the case of contract treatment, the fee is pa…
…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 salaries and wages. This…
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…
…land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local town planning plan or by another town planning document in lieu thereof,…
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