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Showing 441–450 of 21861 articles for “Art. Cass. com. 20 March 2007”
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
…non-commercial profits and property income, with the exception of the income mentioned in article 204 D, give rise, in the year in which the taxpayer disposes of them or they are realised, to a levy…
The benefit of the provisions of 1° bis and 2° of article 208 is reserved for investment companies governed by articles L. 214-127 et seq. of the Monetary and Financial Code, which allocate all of the…
…meubles.II. - When, under the conditions set out in I of Article 11 of the 1985 Finance Act no. 84-1208 of 29 December 1984, they hold shares in non-trading companies (sociétés civiles) formed as from…
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
Delegations granted by the mayor pursuant to articles L. 2122-18 and L. 2122-19 remain in force until they are repealed.
…hree years following their creation, new communes whose creation order was issued between 2 January 2019 and 1 January 2020 grouping together a population less than or equal to 150,000 inhabitants rec…
The mayor may, with the assent of the town council and after consulting the presidents of the wine-growing groups existing in the commune, set the date from which the harvesting of table grapes and gr…
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