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Showing 1–10 of 38682 articles for “Art. Cass. com. 23 March 1999 n° 97-15.000 · Cass. soc. 19 June 2013 n° 12-17.913 · Cass. 3e civ. 30 January 2002 · Cass. com. 13 February 2007 n° 05-10.221 · Cass. 3e civ. 20 November 1997 · Cass. 3e civ. 7 December 2010 n° 09-71.489”
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
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…
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…
…he 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 mentioned in I of article 234 duodecies and in articles…
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…
…ts mentioned in a of 1° of II of Article L. 214-81 of the Monetary and Financial Code;b) In article 137 ter, for income falling within the category of income from movable capital in respect of the ass…
…Code finds that a political party or grouping is in breach of the obligations set out in article 11-7 of law no. 88-227 of 11 March 1988 relating to the financial transparency of political life, it ma…
…tivities mentioned in I and the first two paragraphs of II of article 2 of law no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and France Télécom. II. II - In order…
…who has wild game processed by a workshop that has received the approval provided for in Article L. 233-2 of the French Rural and Maritime Fishing Code. In the case of contract treatment, the fee is p…
…om an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt from payroll tax.
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