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Showing 11–20 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”
…of derogation from II of article 1635 quater F, the development tax used to pay the instalments is calculated on the basis of the characteristics of the building as assessed on the date of the charge…
…he national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information and documents held or collected in…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
…by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10…
If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…
…et out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Chapters I, III and IV of Title III of the same Book I during…
…s 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 who are able to do so.…
I.-An annual contribution is introduced on income from the 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…
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