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Showing 31–40 of 51113 articles for “Art. Cass. com. 3 October 2006 · Cass. com. 23 October 2012 n° 11-24.033 · Cass. com. 15 September 2015 n° 14-17.964 · CA Versailles 6 June 1997”
…in certain sectors by a reasoned decision taken under the conditions provided for in II of article 1639 A, if the size of the new constructions built in these sectors makes it necessary to carry out s…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…
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…
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
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…te the differences in the rates of council tax on second homes and other furnished premises not allocated to the principal dwelling between all the member communes.
…ement, of a tax offence recognised as fraudulent by a judicial decision having the force of res judicata, it shall be deprived of the benefit of the said advantages and the taxes from which it has bee…
For the application of c of 1° of 7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Uni…
…services listed in Article L. 518-1 of the same code, the investment firms mentioned in Article L. 531-4 of the same code, portfolio management companies as well as insurance companies governed by art…
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