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Showing 551–560 of 30141 articles for “Art. Cass. 1ère civ. avis 15-12-2021 n° 21-70.022 F-B”
I. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…
The president of the investigating division, and in courts where there are several investigating divisions, one of the presidents specially appointed by the general assembly, exercises the specific po…
I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the…
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
I. - Upon deliberation of general scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their…
The contracting third party may not assign to the collection activities defined in article R. 2333-120-11 an agent who does not satisfy the conditions set out in 1° to 3° of article R. 2333-120-8. The…
In order to establish the basis of assessment and control of taxes, duties and charges falling within the remit of the customs and excise administration and with a view to detecting fraud, the right o…
Two-thirds of the rental values used to establish local taxes are taken into account for airports and for facilities designed to combat water and atmospheric pollution that are subject to exceptional…
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
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