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Showing 1–10 of 32005 articles for “Art. Cass. com. 15 October 1996 n° 94-18.903 · CA Paris 7 November 2014 n° 12/17749”
I. - Where a taxpayer carries on his 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…
…x applies in the same proportion for the fraction of the value added taxed for the benefit of the local authorities concerned by the exemption from business property tax.II. - Where establishments may…
…of derogation from II of article 1635 quater F, the development tax used to pay the instalments is calculated on the basis of the characteristics of the building as assessed on the date of the charge…
…h of B of the same 1 mean those provided for in Title I of Book V of the Environmental Code for the category of waste treatment mentioned by this row, or, in the event of transfer outside France, regu…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
…iling the tax return for the year in which the property is completed or acquired if later, is irrevocable for the property in question.The tax reduction applies, under the same conditions, to the shar…
If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…
…ing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread equally over the financial years ending durin…
…et out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Chapters I, III and IV of Title III of the same Book I during…
…s or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and who are able to do so.…
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