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Showing 11–20 of 47269 articles for “Art. Cass. ass. plén. 7 February 1986 · Cass. 1re civ. 4 March 1986 · Cass. com. 8 March 2017 n° 15-21.155 · Cass. 3e civ. 27 June 2001 · Cass. 1re civ. 27 November 2019 n° 18-18.402”
…within the meaning of Regulation (EU) 2016/399 of the European Parliament and of the Council of 9 March 2016 on a Union Code on the rules governing the movement of persons across borders (Schengen B…
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…
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…
…t least fifteen years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles 234 terdecies and 234 quaterdecies. II.-(Repealed) III.-Income derived f…
…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 growth and transformation of businesses. Gross…
…I applies to buildings whose sale to a leasing company is carried out between 1 January 2021 and 30 June 2023 and is preceded by a financing agreement accepted by the lessee as of 28 September 2020, a…
Customs officials and officials under the authority of the Minister for Energy are authorised to provide each other, on request or spontaneously, with all information and documents held or collected i…
Any dispute relating to the recovery of sums in application of this code must be addressed to the accounting officer responsible for recovery within two months of notification of the debt recovery act…
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
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…
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