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Showing 11–20 of 35908 articles for “Art. Cass. civ. 1re – 27 May 2010 – no. 09-11894”
…not been used or occupied in any capacity whatsoever since completion of the work.D. - The tenancy may not be entered into with a member of the taxpayer's tax household or, where the property is owne…
…f the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread equally over the financial years ending during the term of the leasing contract, witho…
…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 financial year, the tax credit is equal to the amount of corp…
…ry 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 gaming re…
…ng reductions are applied:- 35% in Guadeloupe, La Réunion and Martinique;- 75% in French Guiana and Mayotte.However, for storage facilities not accessible by land located in French Guiana, the rate is…
Dividends on labour 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 sala…
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…
…s have redeemed the levy on rents, provided for by article 11 of the amending finance law for 1964 (no. 64-1278 of 23 December 1964); 8° buildings belonging to semi-public construction companies or wh…
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
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