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Showing 1–10 of 61015 articles for “Art. n° 19-23187 and Cass. com. 24 January 2018”
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…
…s or, failing that, the rules allowing their designation; 6° The mission of the trustee or trustees and the extent of their powers of administration and disposal.
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
An assignment of receivables made under a trust is enforceable against third parties on the date of the trust contract or the endorsement evidencing it. It only becomes enforceable against the debtor…
…rred to the trust assets, the agreement entered into for this purpose is not subject to Chapters IV and V of Title IV of Book I of the Commercial Code, unless otherwise stipulated.
…shall publish an annual report for each financial year for each European Union AIF that it manages and for each AIF that it markets in the European Union within the time limit set by decree. This ann…
…by the law of 26 April 1917 are subject to income tax according to the rules applicable to salaries and wages. This provision applies from 1 January 1991.
…s :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and in the second and third rows of the table in the second paragraph of B of t…
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…
…p to a limit of 10%, when these properties are leased or made available to La Poste by their owners and are used exclusively for one or more of the activities mentioned in I and the first two paragrap…
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