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Showing 21–30 of 24947 articles for “Art. Cass. soc. – 9 Mar. 2022 – no. 20-18166”
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
…ry 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 growth and transformation of businesses. Gross gaming re…
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
…by any supporting document attesting to the amount of aid received under the aforementioned decree no. 2020-371 of 30 March 2020.
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…
…rded.For other establishments, the part of the aid awarded in the form of a grant corresponds to 25/90ths of the total amount of aid awarded and the part of the aid awarded in the form of an advance c…
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…
…ng 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 pre…
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