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Showing 461–470 of 34284 articles for “Art. Cass. 1ère civ. 9-6-2022 n° 20-21.277 F-B”
I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the th…
An order of the Minister responsible for consumer affairs shall, where necessary, lay down the procedures by which the alerts referred to in articles D. 224-18 and D. 224-19 may be voluntarily made av…
In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxatio…
Taxpayers aged over sixty-five on 31 December of the tax year, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of:- €2,620 from their net overall income if t…
For the fraction not exceeding the upper limit, set by article 182 A III, French-source salaries, wages, pensions and life annuities paid to French nationals who are not domiciled in France for tax pu…
A foreign national who works as a performer, as defined in article L. 212-1 of the French Intellectual Property Code, or who is the author of a literary or artistic work as defined in article L. 112-2…
As an exception to Book III of the Code of Relations between the Public and the Administration, when the personal interview has been transcribed and audio recorded, the applicant may only have access…
A decree of the Conseil d'Etat shall determine the conditions of application of the provisions of articles L. 8271-7 to L. 8271-12.
Companies which, having subscribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, w…
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
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