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Showing 21–30 of 49343 articles for “Art. Cass. civ. 3e – 2 Oct. 2002 – no. 01-02035”
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
…diately.II.-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 Septe…
…is rights or shares in the company are considered in particular for the application of articles 38,72and 93, as assets allocated to the exercise of the profession.II. - 1. In the event of a gratuitous…
…fit of the local authorities concerned by the abatement of business property tax, up to a limit of €2 million of value added.V. - For the determination of the business value added tax, the added value…
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…
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…
…vely for one or more of the activities mentioned in I and the first two paragraphs of II of article 2 of law no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and Fra…
…rs of the Minister responsible for the budget, issued after consulting a body designated by decree (2), may define, taking into account the size, nature or location of the activities in question, the…
…velopment tax pays: 1° A first advance payment equal to 50% of the amount of the development tax; > 2° A second instalment equal to 35% of the amount of the development tax; By way of derogation from…
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