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Showing 81–90 of 25701 articles for “Art. Cass. com. – 8 Sept. 2021 – no. 19-23187”
They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the…
…xes on goods and services as well as to non-trading companies of means defined in article 36 of law no. 66-879 of 29 November 1966.Companies retain the benefit of these provisions for the first year f…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
…until 31 December 2023, located in a run-down old quarter delimited pursuant to Article 25 of Law no. 2009-323 of 25 March 2009 on mobilisation for housing and the fight against exclusion when the r…
When the existence of the person whose absence had led to the payment of death duties is judicially established, these duties may be refunded with the exception of those corresponding to the right of…
…gistration tax when it takes the place of these duties and the contribution provided for in article 879, are not subject to restitution once they have been duly collected on deeds or contracts subsequ…
The duties levied on transfers of offices pursuant to article 724 are subject to restitution whenever the transmission has not been followed by effect. If there is only a price reduction, all that has…
In matters of expropriation in the public interest, registration duties or land registration tax levied on amicable acquisitions made prior to the declaration of public interest are refunded when, wit…
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