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Showing 1–10 of 25701 articles for “Art. Cass. com. – 8 Sept. 2021 – no. 19-23187”
…257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 December…
…article 257 ;c) Housing that does not meet the decency requirements, as set out in article 6 of law no. 89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la…
When the trustee acts on behalf of the trust, he or she must expressly mention this. Similarly, when the trust assets include property or rights whose transfer is subject to publicity, the transfer mu…
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
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…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
…vance 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 involved in building up, maintaining and financing…
…storage facilities 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 f…
…professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category of actual agricultural profits, indus…
…diately.II.-I applies to buildings whose sale to a leasing company is carried out between 1 January 2021 and 30 June 2023 and is preceded by a financing agreement accepted by the lessee as of 28 Septe…
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