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Showing 21–30 of 52040 articles for “Art. Cass. com. – 3 May 2018 – no. 16-23627”
…on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporation tax purposes, be applied, at the request of the taxpayer, to the…
…ficers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information and documents held or co…
…lities for non-hazardous waste concerned Unit of collection Quota (in euros) 2019 2020 2021 2022 2023 2024 From 2025 B.-Authorised plants recovering more than 75% of the biogas captured for energy pur…
…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…
…at least fifteen years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles 234 terdecies and 234 quaterdecies. II.-(Repealed) III.-Income derived…
…e fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 50% a…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
Customs officials and officials under the authority of the Minister for Energy are authorised to provide each other, on request or spontaneously, with all information and documents held or collected i…
Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies invol…
…one or more of the activities mentioned in I and the first two paragraphs of II of article 2 of law no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and France Téléc…
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