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Showing 11–20 of 31891 articles for “Art. Cass. ass. plén. 17-5-2002 n° 488 P”
(1) Those who knowingly use, sell or attempt to sell mobile stamps that have already been used shall be prosecuted before the criminal court and punished by a fine of €3,750. In the event of a repeat…
…icle 302 bis N is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
I. - In the event of a transfer for valuable consideration of all or part of the settlor's rights representing the assets or rights transferred into the trust assets which are not entered on the balan…
Remuneration paid by a private individual for the employment of a single employee in the home under the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 423-…
A fee of €225 is introduced, payable by the parties to the appeal proceedings when the appointment of a lawyer is compulsory before the Court of Appeal. The fee is paid electronically by the lawyer ac…
The person liable for the development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax within ninety days of the date on which the tax b…
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…
…e 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 in the second and third rows of the table in the second para…
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…
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…
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