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Showing 31–40 of 39118 articles for “Art. Cass. ch. mixte 29 June 2007 n° 05-21.104 · Cass. com. 20 June 2006 · Cass. com. 11 December 2007 n° 05-21.234 · Cass. com. 29 April 2014 n° 13-12.343 et n° 13-15.789 · Cass. com. 12 June 2019 n° 18-11.067”
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
…ax does not apply to capital gains realised on the disposal of building land or rights relating thereto.II. - The tax is based on the taxable amount of the capital gains determined under the condition…
…n employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt from payroll tax.
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
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…o-thirds of the population, to totally or partially maintain the rate differences existing in 1979 between the grouped communes for the council tax on secondary residences and other furnished premises…
…ect shall result in the withdrawal of the approval, the forfeiture of the tax benefits attached thereto and the liability for the taxes not paid as a result thereof together with the late payment inte…
…rty to the Agreement on the European Economic Area and which provide technical assistance enabling better knowledge of the non-wage income received in that State by their clients or members and ensuri…
The agent may renounce the mandate, by notifying the principal of his renunciation. Nevertheless, if such renunciation prejudices the principal he must be compensated by the agent, unless the agent fi…
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