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Showing 181–190 of 39348 articles for “Art. Cass. com. – 15 May 2012 – no. 11-18.330”
I.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters.The deliberation instituting the contribution or modifying its…
I. - The départements shall collect:1° (Repealed);2° La redevance des mines, prévues à article 1587 ;3° La part de la fraction de la composante de l'imposition forfaitaire sur les entreprises de résea…
…when they are used to offset the operating deficit for the financial year. The deficit thus offset may no longer be carried forward against the profits of subsequent financial years.In the case of in…
…ctors likely to modify the method of determining the rental value pursuant to articles 1499-00 A or 1500. The same applies to changes in the physical characteristics or environment.The communes and th…
…le articles In their wording resulting from L. 330-1 with the exception of 1° of I and L. 330-2 Law no. 2021-1308 of 8 October 2021 L. 330-3 Order no. 2009-866 of 15 July 2009 L. 330-4Order no. 2017-1…
…es applicable In the wording resulting from L. 330-1 with the exception of 1° of I and L. 330-2 Law no. 2021-1308 of 8 October 2021 L. 330-3 Order no. 2009-866 of 15 July 2009 L. 330-4Order no. 2017-1…
I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
The parties must make known to each other in good time the grounds of fact on which they base their claims, the evidence they produce and the pleas in law they rely on, so that each is in a position t…
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