Article 1997
An agent who has given the party with whom he contracts in that capacity sufficient knowledge of his powers is not bound by any guarantee for what has been done beyond that, if he has not personally s…
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Showing 1–10 of 49834 articles for “Art. Cass. com. 2 décembre 1997 n° 95-20194”
An agent who has given the party with whom he contracts in that capacity sufficient knowledge of his powers is not bound by any guarantee for what has been done beyond that, if he has not personally s…
…ax due, the excess is refunded to the parent company within the period provided for in Article 1668(2). In this case, the total tax assessment referred to in 4 bis of article 1668 is that of the paren…
…the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…
…at least fifteen years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles 234 terdecies and 234 quaterdecies. II.-(Repealed) III.-Income derived…
The declarations, options 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…
…ional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section 2 of section 2 and in sub-paragraph 2 of paragraph 1 of sub-section 3 of section 2 of Chapter IV of…
…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 building up, maintaining and financin…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
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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