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Showing 21–30 of 66453 articles for “Art. Cass. 1ère civ. 19-9-2007 n° 06-15.295 and Cass. civ. 3-10-2019 n° 18-22.945 F-D”
…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…
…the benefit of the tax reduction provided for in 3 of article 200 of the present code for donations and contributions made to it, with effect from the following year.
…ights attached to the shares of the acquired company held indirectly by the employees of the latter and up to the amount of interest owed by the new company in respect of the year of allocation on the…
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
When the purchaser is a public authority, the capital gain realised 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 corporatio…
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…
…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 activity, after deduction of a 5…
…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.
…881 M are applicable to formalities concerning buildings located in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.
…network works, restructuring or urban renewal in order to make the areas concerned more attractive and to reduce the impact of local population growth, or to create general public facilities. The wor…
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