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Showing 21–30 of 27864 articles for “Art. Cass. com. – 7 July 2020 – no. 18-19330”
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…
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
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…
I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…
…tch or transport of products outside national territory or to local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern and Antarctic Lands or Clipperton Island.…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
Where the sentenced person has to serve a remaining sentence that is less than or equal to the sentence reductions that may be granted, the sentence enforcement judge may grant this measure without th…
…g two-thirds of the population, to totally or partially maintain the rate differences existing in 1979 between the grouped communes for the council tax on secondary residences and other furnished prem…
…taxes not paid as a result thereof together with the late payment interest provided for in article 1727, deducted from the date on which these taxes should have been paid.As an exception to the above…
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