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Showing 51–60 of 35069 articles for “Art. Cass. 1ère civ. 23-6-2021 n° 19-21.784 F-D”
I. - Net capital gains generated on the disposal of premises for office, commercial or industrial use or building land by a legal entity subject to corporation tax under the conditions of ordinary law…
The fraction of the capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company wh…
…cle L. 332-6-1 of the town planning code, in their wording prior to the entry into force of the loi n° 2014-1655 du 29 décembre 2014de finances rectificative pour 2014, are no longer applicable in thi…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
Each member of the co-ownerships of racehorses or stallions mentioned in Article 8 quinquies depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect…
L'à-valoir mentionné à l'article L. 731-22-1 of the French Rural and Maritime Fishing Code is deductible from the profit or loss for the financial year in which it is paid. However, when the taxable i…
The basis of assessment for the withholding tax provided for in 1° of 2 of article 204 A on the income mentioned in article 204 B is made up of the net amount taxable for income tax on the sums paid a…
I. - Taxable persons eligible for the exemption (1) referred to in article 293 B may opt for payment of value added tax.II. - This option takes effect on the first day of the month during which it is…
Taxable persons who carry out transactions involving second-hand goods, works of art, collectors' items or antiques must account for their transactions involving these goods separately by method of ta…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…
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