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Showing 11–20 of 27152 articles for “Art. Cass. com. – 6 Nov. 2007 – no. 05-13402”
…ation, the départements may, by a decision taken under the conditions provided for in I of article 1639 A bis or article 1464 C exempt their added value from business value added tax for the portion t…
The taxable profits of small-scale 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 act…
…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 salaries and wages. This…
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…
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…
…ion has been the subject of a company agreement satisfying the conditions of 2° of article L. 3332-16 of the Labour Code.III. - A decree sets out the reporting obligations of the companies concerned.
When the purchaser is a public authority, the capital gain realised 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 corporatio…
…ese products, value added tax becomes chargeable under the conditions set out in d of 2 of article 269.
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…
…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…
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