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Showing 201–210 of 30141 articles for “Art. Cass. 1ère civ. avis 15-12-2021 n° 21-70.022 F-B”
I. - The representative of the administration and the communal direct tax commission draw up the list of reference premises referred to in article 1496, determine their weighted surface area and estab…
…rations provided for in articles 1406 and 1502, and those provided for in XVII of article 34 of law n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 font l'objet de rôles particuli…
The representative of the administration and the local direct tax commission proceed with the valuation of the built properties mentioned in I of article 1496 and articles 1497 and 1501. After harmoni…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanen…
1. Companies operating an online press service, recognised pursuant to Article 1 of Act no. 86-897 of 1 August 1986 reforming the legal status of the press, developing professional information or prom…
I. - Where credit institutions, finance companies or investment firms mentioned in article 38 bis A purchase or subscribe fixed-income securities for a price different from their redemption price, the…
1. In the event of the seizure of goods :-classified by law as dangerous or harmful, or the manufacture, trade or possession of which is unlawful ;-as well as goods intended for human or animal consum…
I. - All of the facts established by a flagrante fiscale report, mentioned in I to I ter of Article L. 16-0 BA of the Book of Tax Procedures, shall result in the application of a fine equal to €5,000.…
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