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Showing 31–40 of 19906 articles for “Art. Cass. com. – 17 Dec. 2002 – no. 98-21918”
…located to their business and which they acquire or manufacture from 15 April 2015 until 14 April 2017 when these assets can be depreciated according to the system provided for in Article 39 A and the…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
Customs officials and officials responsible for implementing the Heritage Code may provide each other, on request or spontaneously, with all information and documents held or collected in the course o…
…le 266 sexies, members of the air quality monitoring organisations provided for by article 3 of law no. 96-1236 of 30 December 1996 on air and the rational use of energy, are authorised to deduct from…
The customs and excise administration carries out the fiscal duties entrusted to it: 1° For taxes other than those mentioned in 2°, under the conditions set out in this code for each of these taxes; 2…
…es papiers de presse and press agencies included on the list provided for in Article 1 of Ordinance no. 45-2646 of 2 November 1945 as amended are determined under the same conditions as for businesses…
Where a person not established in France is required to appoint or have accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of r…
I. - In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Reunion, a parcel-based land register is established and maintained at the State's expense, to be used as a basis for the…
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…
The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By wa…
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