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Showing 1141–1150 of 57408 articles for “Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B”
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
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 acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
1. The income tax due by natural persons domiciled in France for tax purposes within the meaning of Article 4 B in respect of the income, net gains, profits, distributions, capital gains and receivabl…
Notwithstanding the provisions of the second paragraph of Article L. 123-13, natural persons who have opted for or are automatically subject to the simplified real income tax regime may enter in the i…
The sale takes place within a maximum of two years after the expiry of the period provided for in article L. 141-23. After this period, any sale is subject to articles L. 141-23 to L. 141-25.
The renewal of leases concerning buildings owned by the State, local authorities and public establishments may not be refused without the owning authority being required to pay the eviction compensati…
The author guarantees the producer the peaceful exercise of the rights assigned.
A decree in the Council of State shall specify the conditions of application of this paragraph.
Any breach of the obligations mentioned in articles L. 122-8 and L. 122-9 relating to promotional offers and operations by electronic means is punishable by an administrative fine of up to 3,000 euros…
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