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Showing 1–10 of 24343 articles for “Art. Cass. com. – 10 Feb. 2021 – no. 18-23398”
When the trustee acts on behalf of the trust, he or she must expressly mention this. Similarly, when the trust assets include property or rights whose transfer is subject to publicity, the transfer mu…
…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…
…oned in the first paragraph of this A-0 for storage or incineration facilities respectively, plus €110 per tonne. The same tariff applies to waste received at an authorised facility in disregard of th…
…e capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties are leased or made available to La Poste by their owners and are used exc…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
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…
…mitment mentioned in I is made for a period of six years. By way of derogation, this rate is set at 10.5% for acquisitions, other than those mentioned in 5° of B of I, made in 2023 and for the constru…
…ited period; 6° of real estate owned or intended to be owned, under the contracts listed in Article 1048 ter, to the State, local authorities, public establishments and bodies dependent on them and lo…
I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…
…ubject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 50% allowance. To q…
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