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Showing 11–20 of 37285 articles for “Art. n° 20-20619 · Cass. com. 29 May 2024”
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
…ficers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information and documents held or co…
…1-7 of law no. 88-227 of 11 March 1988 relating to the financial transparency of political life, it may deprive it, for a maximum period of three years, of the benefit of the tax reduction provided fo…
…local authorities concerned by the exemption from business property tax.II. - Where establishments may be exempted from business property tax by a decision of a commune or a public establishment for…
…f the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread equally over the financial years ending during the term of the leasing contract, witho…
…the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit.For each financial year, the tax credit is equal to the amount of corp…
…n 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 revenue is made up of…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
Customs officials and officials under the authority of the Minister for Energy are authorised to provide each other, on request or spontaneously, with all information and documents held or collected i…
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