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Showing 21–30 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”
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
…Minister responsible for the budget. Unless there is an express provision to the contrary, any application for approval to which the application of a particular tax regime is subject must be submitted…
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…
I. - Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a t…
Customs officials and officials under the authority of the Minister for Energy are authorised to provide each other, on request or spontaneously, with all information and documents held or collected i…
Any dispute relating to the recovery of sums in application of this code must be addressed to the accounting officer responsible for recovery within two months of notification of the debt recovery act…
…is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
…ons provided for:a) In Articles 14 A to 33 quinquies, for income falling within the property income category in respect of the assets mentioned in a of 1° of II of Article L. 214-81 of the Monetary an…
…x becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies involved in buildin…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
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