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Showing 11–20 of 52040 articles for “Art. Cass. com. – 3 May 2018 – no. 16-23627”
Where the trust agreement provides that the settlor retains the use or enjoyment of a business or property for business use transferred to the trust assets, the agreement entered into for this purpose…
…f the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread equally over the financial years ending during the term of the leasing contract, witho…
Any dispute relating to the recovery of sums in application of this code must be addressed to the accounting officer responsible for recovery within two months of notification of the debt recovery act…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
…lusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit.For each financ…
…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…
…s, his rights or shares in the company are considered in particular for the application of articles 38,72and 93, as assets allocated to the exercise of the profession.II. - 1. In the event of a gratui…
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…
…tment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section 2 of section 2 and in sub-paragraph 2 of paragraph 1 of sub-section 3 of section 2…
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
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