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Showing 41–50 of 20114 articles for “Art. Cass. com. 16 September 2008”
In all other cases, Either the sale is made of a certain and limited body, Or it has as its object distinct and separate land, Or it begins with the measure, or with the designation of the object sold…
I. - In the event of the creation of a new commune, different tax rates, with regard to each of the taxes levied pursuant to 1° to 4° of I of Article 1379, may be applied, depending on the territory o…
…e regional chambers of commerce and industry, under the conditions set out in 10° of article L. 711-16 of the French Commercial Code.Exempt from this tax are:1° Taxpayers who exclusively carry out a n…
1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the i…
…sexies and I septies of article 1466 A as well as of articles 1466 D, 1466 E, 1466 F, 1478 bis and 1647-00 bis and that these provisions are being applied or are applicable for the first time in the…
Experts may receive, by way of information and for the sole purpose of carrying out their mission, statements from any person other than the person under investigation, the assisted witness or the civ…
1. Goods designated by order of the Minister for Economic Affairs and Finance and the ministers responsible may be imported under the temporary admission procedure, under the conditions laid down in t…
…or overseeing the chamber, under the conditions provided for in the first paragraph of I of Article 1639 A. Failing this, the taxes may be recovered under the conditions provided for in III of the sam…
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
…3 are jointly and severally liable with the taxpayers to make the payments provided for in Article 1663 B up to the fraction of these payments calculated on the corresponding contributions made charg…
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