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Showing 7121–7130 of 56508 articles for “Art. Cass. com. 13-1-2009 n° 07-20.097”
Income is determined by the gross amount of interest, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payme…
Sont considérés comme revenus au sens du présent article, lorsqu'ils ne figurent pas dans les recettes provenant de l'exercice d'une profession industrielle, commerciale, artisanale ou agricole, ou d'…
I. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are re…
I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…
By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
I.-The tax for chamber expenses is made up of two contributions: an additional tax on the business property tax (cotisation foncière des entreprises) and an additional tax on the business value added…
The profit and loss account for the financial year, presented in the form of a list in accordance with the provisions of the second paragraph of article L. 123-13 is also used to show operating profit…
The provisions of articles D. 211-10 to D. 211-13 do not apply to pledges of shares in non-trading property investment companies or shares in forestry savings companies, which remain subject to the pr…
As part of the regional continuing vocational training programme referred to in VI of article L. 214-13 of the Education Code, the region shall set the terms and conditions for the free vocational tra…
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