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Showing 11–20 of 29752 articles for “Art. Cass. com. – 5 Dec. 2000 – no. 98-13904”
…ce with 1.3. A decree specifies the content of the reporting obligations mentioned in 2.4. Article 151 septies shall not apply where the option provided for in 2 is exercised.III. - In the event that…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
…he Code de l'action sociale et des familles and exclusively relating to the social welfare service; 5° for life or for an unlimited period; 6° of real estate owned or intended to be owned, under the c…
…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…
…ligible for exemption from business property tax pursuant to articles 1464 A, 1464 F, 1464 G and 1465 and of I of l'article 1466 A, the deliberation determines the exempted proportion of the value add…
…nt of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Article 239 ter, th…
Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total…
…cluding financial expenses, allocated 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 provid…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
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