Article 238 nonies
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…
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Showing 21–30 of 24143 articles for “Art. Cass. com. 12 avril 2016 n° 14-26555”
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…
Value added tax becomes chargeable when the advance 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 invol…
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…
The provisions of articles 879 to 881 M are applicable to formalities concerning buildings located in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.
…no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and France Télécom. II. II - In order to benefit from the allowance provided for in I of this article, the person l…
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…
…up to the ceiling set in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on finance for 2012.The levy is payable when the event or events on which the game is based take place. For lottery g…
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…
In the event of the receivership or liquidation of an operator of a cinema, the agent appointed by the competent court to deal with the receivership or liquidation proceedings is authorised to receive…
Investigating and sentencing courts may, as an alternative measure to pre-trial detention, impose house arrest with electronic surveillance in the cases provided for by articles 135-2, 145, 148, 201,…
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