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Showing 1–10 of 19671 articles for “Art. Cass. com. 26 juin 1990 n° 88-14444”
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.
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
An unemancipated minor may be chosen as a mandatary; but the principal will have action against him only according to the general rules relating to the obligations of minors.
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
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…
…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 salaries and wages. Thi…
…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…
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…
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…
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