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Showing 971–980 of 2313 articles for “Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835”
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
The rental value of property liable to property tax on built-up properties, to council tax on second homes and other furnished premises not allocated to the main dwelling or to an ancillary tax establ…
I. - Any tax claim, the establishment or collection of which is the responsibility of the tax authorities, which has not been paid within the legal time limit shall give rise to the payment of late pa…
The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…
I. - Real estate transactions resulting from the application of the provisions of Article 15, as amended, of Act no. 60-808 du 5 août 1960 d'orientation agricole (1), carried out by sociétés d'aménage…
The rates set out in articles 881 D and 881 E are applicable to the issue of copies and information provided for by articles 2 and 3 of the arrêté du 10 octobre 2008 pris pour l'application des articl…
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
No tax shall be levied on free allocations of shares made pursuant to: 1° (Repealed); 2° (Repealed); 3° Articles L. 322-13 and L. 322-22 of the Insurance Code relating to national insurance companies;…
Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the
I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…
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