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Showing 1–10 of 39348 articles for “Art. Cass. com. – 15 May 2012 – no. 11-18.330”
The trust is established by law or by contract. It must be express.If the property, rights or securities transferred to the trust patrimony depend on the community existing between the spouses or on a…
…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…
…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…
…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…
…energy recovery facilities with an energy yield equal to or greater than 0.65 tonne 9 9 14 14 14 14 15 D.-Installations covered by both A and B tonne 9 9 14 14 17 20 25 E.-Installations covered by bot…
…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…
…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…
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…
…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…
…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…
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