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Showing 11–20 of 37434 articles for “Art. n° 22-18436 · Cass. com. 24 May 2011”
Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
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…
…st be submitted prior to the completion of the transaction giving rise to it.Orders by the Minister may institute simplified procedures and delegate decision-making authority to tax administration off…
…on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporation tax purposes, be applied, at the request of the taxpayer, to the…
…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 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…
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