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Showing 1–10 of 24215 articles for “Art. Cass. com. 26-10-1964 n° 63-11.153”
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…
The duties levied on transfers of offices pursuant to article 724 are subject to restitution whenever the transmission has not been followed by effect. If there is only a price reduction, all that has…
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…
Any natural or legal person in possession of information likely to enlighten the College about claims submitted to the Office is required, at the request of the latter, to transmit this information to…
When an expert opinion is requested by the president of the college of experts, the expert or experts responsible for carrying it out are chosen, on the basis of their competence in the field or field…
Article L. 225-209-2 is not applicable to companies whose shares are admitted to trading on a regulated market subject to the dispositions du II de l'article L. 433-3 du code monétaire et financier.
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…
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…
…no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and France Télécom. II. II - In order to benefit from the allowance provided for in I of this article, the person l…
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…
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