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Showing 11–20 of 37804 articles for “Art. Cass. civ. 2e – 31 May 2018 – no. 17-17518”
…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…
…portion to its share of distributed income.3. The provisions set out in h of 1° of the I of article 31, article 31 bis, the first paragraph of 3° of the I of article 156 relating to buildings listed o…
…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…
…to I, as assets allocated to the exercise of the profession, taxation of the capital gain recorded may be deferred until the date of the subsequent sale, redemption, cancellation or transfer of these…
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…
…st be submitted prior to the completion of the transaction giving rise to it.Orders by the Minister may institute simplified procedures and delegate decision-making authority to tax administration off…
…on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporation tax purposes, be applied, at the request of the taxpayer, to the…
…ficers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information and documents held or co…
…s that a political party or grouping is in breach of the obligations set out in article 11-7 of law no. 88-227 of 11 March 1988 relating to the financial transparency of political life, it may deprive…
…local authorities concerned by the exemption from business property tax.II. - Where establishments may be exempted from business property tax by a decision of a commune or a public establishment for…
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