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Showing 11–20 of 56728 articles for “Art. Cass. soc. – 1 June 2023 – no. 21-23393”
…taxed immediately.II.-I applies to buildings whose sale to a leasing company is carried out between 1 January 2021 and 30 June 2023 and is preceded by a financing agreement accepted by the lessee as o…
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. - 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…
1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…
…llocated 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 salaries and wages. This provisi…
…ing two-thirds of the population, to totally or partially maintain the rate differences existing in 1979 between the grouped communes for the council tax on secondary residences and other furnished pr…
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…
Value added tax 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 invol…
…ofits of small-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 d…
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…
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