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Showing 1361–1370 of 57408 articles for “Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B”
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
A.-The report provided for in Article L. 4425-5, presented by the President of the Executive Council of Corsica to the Assembly of Corsica, includes the following information on budgetary matters: 1°…
By way of exception to the provisions of Article 38, interest rate or currency swaps entered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and whic…
By way of derogation from Article 38, the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and the investment firms mentioned in article L. 53…
When it is not authorised to carry out psychiatric care activities, the establishment authorised to operate an emergency facility and one or more establishments mentioned in 1° of article L. 3221-1 op…
The sums referred to in article 721-16 are entered in the automatic account for promotion abroad during the first half of each year.For each year, these sums are entered in the automatic account for p…
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2…
The electoral colleges empowered to appoint the representatives of the communes are constituted as follows: a) The communes with a population below the commune average for the département have 40% of…
…d in the wanted persons file in accordance with the provisions of 1° of I of l'article 23 de la loi n° 2003-239 du 18 mars 2003 pour la sécurité intérieure.
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