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Showing 1–10 of 36126 articles for “Art. Cass. com. 27 mai 1997 n° 95-15690”
An agent who has given the party with whom he contracts in that capacity sufficient knowledge of his powers is not bound by any guarantee for what has been done beyond that, if he has not personally s…
…mall-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 activity, after deduction o…
…venue is multiplied by the ratio between, on the one hand, the amount of bets placed on the game in mainland France and the overseas departments and, on the other hand, the total amount of bets placed…
…benefit from an income tax reduction provided that they undertake to rent it bare for use as their main residence for a minimum period set, at the taxpayer's option, at six years or nine years. This…
…rge by one of the beneficiaries of the transfer referred to in the first paragraph, the deferral is maintained if the beneficiary of the new transfer undertakes to pay the tax on the capital gain on t…
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…
…r 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. In other cases, taxpayers…
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
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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