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Showing 1–10 of 11860 articles for “Art. CA Paris – 9 Jan. 2019 – no. 18/09522”
On pain of nullity, the trust contract and its amendments shall be registered within one month of their date with the tax department of the trustee's registered office or with the non-resident tax dep…
…year following that in which it was exercised. It is renewed by tacit agreement, for periods of two calendar years, unless notice of termination is given before the expiry of each period.
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
…h of B of the same 1 mean those provided for in Title I of Book V of the Environmental Code for the category of waste treatment mentioned by this row, or, in the event of transfer outside France, regu…
…he 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 collected in…
…iling the tax return for the year in which the property is completed or acquired if later, is irrevocable for the property in question.The tax reduction applies, under the same conditions, to the shar…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
…ing company and immediately regains use of 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 durin…
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…
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