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Showing 11–20 of 21674 articles for “Art. Cass. com. 24 janvier 2024 n° 21-25416”
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.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
The condition of knowledge of the French language does not apply to political refugees and stateless persons legally and habitually resident in France for at least fifteen years and aged over seventy.
The magistrates of the public prosecutor's office and any official of the public prosecutor's office specially authorised by the public prosecutor shall exercise the powers conferred on this magistrat…
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…
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…
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…
Reservist customs officers are subject to the obligations set 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 Cha…
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…
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…
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