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Showing 1771–1780 of 51196 articles for “Art. Cass. 3ème civ. 16-2-2022 n° 20-15.164 FS-B”
1. The withholding tax provided for in 1 of Article 119 bis shall be paid by the person making the distribution, who shall be responsible for withholding the amount from the sums paid to the beneficia…
1. In the event of the transfer of an industrial, commercial, craft or mining business, whether for valuable consideration or free of charge, whether a forced or voluntary sale is involved, the transf…
As a guarantee for the payment of any taxes for which they may be liable, any person renting a furnished office is required to pay to the Treasury, at the end of each month, under the responsibility o…
I. - The provisions of this code applicable to the public establishments for intercommunal cooperation subject to article 1609 nonies C apply to the metropolis of Lyon.For the application of these pro…
A direct tax and turnover tax commission is set up within the jurisdiction of each administrative tribunal. It is chaired by the president of the administrative tribunal, by a member of this tribunal…
An additional tax on business property tax is levied for the benefit of CMA France and the chambers of trade mentioned in article 1 of law no. 48-977 of 16 June 1948 relating to the tax for chamber of…
For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax sy…
I. - In the event of a withdrawal of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is…
1. Corporation tax gives rise to the payment, to the competent public accountant, of quarterly instalments determined on the basis of the results of the last closed financial year. The total amount of…
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
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