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Showing 1–10 of 36791 articles for “Art. Cass. com. 24 November 1992 n° 91-11.055 · CA Dijon 12 October 1995 · CA Paris 25 October 2000 · Cass. com. 22 November 2016 n° 14-23.658 · CA Versailles 19 January 2016 · Cass. com. 8 July 1997 · Cass. com. 14 November 2019 n° 18-16.807”
…persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option takes e…
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…
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
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.
I. - Companies formed exclusively for 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 t…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
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.
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
…h of B of the same 1 mean those provided for in Title I of Book V of the Environmental Code for the category of waste treatment mentioned by this row, or, in the event of transfer outside France, regu…
The settlor or trustee may be the beneficiary or one of the beneficiaries of the trust agreement.
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