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Showing 21–30 of 49132 articles for “Art. Cass. 1ère civ. 5-3-2014 n° 12-29.974 F-PB”
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…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of l'article 1639 A…
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…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
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…
If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…
When they have neglected to make, within the prescribed time limits, declarations of assets transferred by death to heirs, donees or legatees, tutors and curators personally bear the penalties provide…
The territorial assembly of Wallis and Futuna, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin, the congress of New Caledonia and the assembly of French Polynes…
I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt, for their…
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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