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Showing 1–10 of 47047 articles for “Art. Cass. com. 7 February 1995 n° 318 · Cass. com. 17 November 1998 · Cass. com. 19 October 1999 · Cass. com. 11 January 2017 n° 15-22.382 · CA Versailles 19 January 2016 · Cass. com. 17 May 1994”
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
…onferred on him without the designation of a person, and the person he has chosen was notoriously incapable or insolvent. In all cases, the principal may act directly against the person whom the agent…
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…
…entered into by the agent, in accordance with the authority given to him. He is only bound by what may have been done beyond that, insofar as he has ratified it expressly or tacitly.
…alaries when they have been promised. If there is no fault attributable to the agent, the principal cannot dispense with making these reimbursements and payments, even if the business would not have b…
When there are several proxies or agents established by the same deed, there is solidarity between them only insofar as it is expressed.
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…
…x applies in the same proportion for the fraction of the value added taxed for the benefit of the local authorities concerned by the exemption from business property tax.II. - Where establishments may…
…h of B of the same 1 mean those provided for in Title I of Book V of the Environmental Code for the category of waste treatment mentioned by this row, or, in the event of transfer outside France, regu…
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…
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