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Showing 51–60 of 22904 articles for “Art. Cass. com. – 11 Oct. 2023 – no. 22-10646”
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
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The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…d origin, provided for in article 1519 E;c) To photovoltaic power plants installed before 1 January 2023 or hydroelectric power plants, provided for in l'article 1519 F ;For photovoltaic electricity p…
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…
…AMOUNT OF TAXFrom €50,001 to €60,000 2% PV-(60,000-PV) × 1/ 20De60,001 to 100,000 2% PVDe100,001 to 110,000 3% PV-(110,000-PV) × 1/ 10De110,001 to 150,000 3% PVDe150,001 to 160,000 4% PV-(160,000-PV)…
In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the popul…
1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
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