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Showing 1–10 of 57087 articles for “Art. Cass. 2e civ. 26-1-2023 n° 21-18.653 FB”
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
In its dealings with third parties, the trustee is deemed to have the widest powers over the trust assets, unless it is shown that the third parties were aware of the limitation of its powers.
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
Buildings allocated to livestock farming activities and equipment and facilities intended for the storage of livestock effluent constructed, acquired or manufactured from 1 January 2016 until 31 Decem…
The calculation rates are set at :- 125% for the fraction of the total box office takings of feature films up to €9,225,000;- 95% for the fraction of the total box office takings of feature films over…
…cle 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 Decem…
Is assimilated to residence in France when such residence constitutes a condition for the acquisition of French nationality: 1° The residence outside France of a foreigner who carries out a public or…
The final award decision is taken after the amount of the aid has been determined on the advice of a costing committee made up of the chairman and vice-chairman of the commission and representatives o…
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…
I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…
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