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Showing 391–400 of 2313 articles for “Art. L 242-1 · Cass. 2e civ. 4 February 2010 n° 09-13.003 · Cass. 2e civ. 1 July 2010 n° 09-14.379 · CAA Nantes 8 October 2015 n° 14NT01415 · CGI Art. 154 bis”
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
Any natural or legal person who pays taxable sums is required, for each recipient of a taxable payment, to mention in his book, file or other document intended for the recording of pay, or, failing th…
In the event of the transfer or cessation in whole or in part of the business or cessation of the practice of the profession, the declaration referred to in article 87 must be filed, with regard to th…
Any natural or legal person paying life pensions or annuities is required to declare the sums paid and to provide details of the holders of these pensions or annuities.This declaration must be filed w…
To determine the tax bases, account is taken of the net amount of salaries, allowances and emoluments, wages, pensions and life annuities, as well as all benefits in money or in kind granted to the pe…
Deeds recording merger transactions in which only legal entities or bodies liable to corporation tax participate, and the assumption of liabilities attached to the contributions mentioned in these dee…
The proportional land registration tax applicable to registrations of judicial or conventional mortgages referred to in 1° of Article
In any deed or declaration for the purpose of either a sale of immovable property, or a transfer of a business or the right to a lease or the benefit of a promise to lease relating to all or part of a…
Notaries, bailiffs, court registrars, lawyers and administrative authorities must, for deeds and judicial decisions that contain provisions subject to land publicity and for attestations after death,…
The declaration provided for in Article 800 must mention the surname, first names, date and place of birth of each of the heirs, legatees or donees. If the birth took place outside France, proof of th…
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