Article 167
1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the i…
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Showing 851–860 of 21660 articles for “Art. Cass. com. – 26 Sept. 2018 – no. 16-13917”
1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the i…
Experts may receive, by way of information and for the sole purpose of carrying out their mission, statements from any person other than the person under investigation, the assisted witness or the civ…
Article R. 315-1 is applicable in New Caledonia as amended by Decree no. 2018-229 of 30 March 2018.
1. Goods designated by order of the Minister for Economic Affairs and Finance and the ministers responsible may be imported under the temporary admission procedure, under the conditions laid down in t…
…l and Maritime Fishing Code, within the limit of the ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on the finances for 2012.By way of derogation from II of the same…
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
1. In the event of the transfer of an industrial, commercial, craft or mining business, whether for valuable consideration or free of charge, whether a forced or voluntary sale is involved, the transf…
I. - A. - In return for the costs of tax relief and non-assessments that it assumes, the State collects 2% of the amount of the following taxes:a) Property tax on built-up properties;b) Property tax o…
The following have the status of judicial police officers:1° Mayors and their deputies;2° Gendarmerie officers and ranks, gendarmes nominatively designated by order of the ministers of justice and the…
…der which the additional information provided for in Article 13 of Regulation 2019/6 of 11 December 2018 may be displayed on the immediate packaging or outer packaging of veterinary medicinal products…
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