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Showing 31–40 of 49490 articles for “Art. Cass. Civ. 2-2-2000 n° 98-15.675”
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
1. Persons authorised to lodge accounting declarations, where they are not in possession of the information necessary to draw them up, may be authorised to examine the goods before declaration and to…
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
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…
Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…
Persons owning assets mentioned in article 965 located in France without having their tax domicile there as well as persons mentioned in 2 of article 4 B may be invited by the tax department to appoin…
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…
The statement of appeal shall contain, on pain of nullity: 1° For natural person plaintiffs: an indication of their surname, first names and domicile; For legal person plaintiffs: an indication of the…
If the defendant to the appeal has not constituted a lawyer, service is made on the party himself. The document of service indicates to the defendant that he must, if he intends to defend the appeal,…
Where the statement of appeal does not contain a statement, even a summary statement, of the grounds of appeal against the contested decision, the appellant must, on pain of forfeiture established by…
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