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Showing 11–20 of 24947 articles for “Art. Cass. soc. – 9 Mar. 2022 – no. 20-18166”
…owners have redeemed the levy on rents, provided for by article 11 of the amending finance law for 1964 (no. 64-1278 of 23 December 1964); 8° buildings belonging to semi-public construction companies…
…all-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 of…
…located 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 provisio…
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…
…ealised 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 corporation tax purposes, be applied, at the request of the taxpayer,…
…ion of the latter by a third party, mentioned in article L. 214-34 of the same code;f) In articles 39 duodecies to 39 quindecies and article 244 bis A of the present code, for capital gains on the dis…
…dvance 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 building up, maintaining and financing…
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…
…one or more of the activities mentioned in I and the first two paragraphs of II of article 2 of law no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and France Téléc…
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