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Showing 1–10 of 53863 articles for “Art. Rép. Cherki: AN 24-1-2017 n° 94515”
Unless otherwise stipulated in the trust agreement, the settlor may at any time appoint a third party to ensure that his interests are safeguarded in the performance of the agreement and who may have…
MOTORBIKE ACROBATICS EVENTS(art. A331-22 and A331-23) DefinitionEvents featuring acrobatics on motorbikes.Rules relating to the circuit or courseThe length and nature of the track are free. The minimu…
The provisions of this sub-section apply to the keeping of registers by the judicial court and the local court in the cases provided for by local legislation, subject to the special provisions for the…
I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
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…
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…
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…
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