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Showing 21–30 of 32005 articles for “Art. Cass. com. 15 October 1996 n° 94-18.903 · CA Paris 7 November 2014 n° 12/17749”
…x 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 involved in buildin…
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.
…by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10…
…ration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local town planning plan or by another town planning document in…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
…Minister responsible for the budget. Unless there is an express provision to the contrary, any application for approval to which the application of a particular tax regime is subject must be submitted…
…f article 1639 A, if the size of the new constructions built in these sectors makes it necessary to carry out substantial road or network works, restructuring or urban renewal in order to make the are…
I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
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