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Showing 181–190 of 57408 articles for “Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B”
The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…
1. Compensatory interest charged in accordance with the conditions laid down in the Community regulations applicable to inward processing arrangements under the suspension system shall be assessed and…
The tax rules concerning gratuitous transfers to local authorities or public inter-municipal cooperation establishments with their own tax status of property allocated to student accommodation are def…
1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…
The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the condit…
Taxpayers who have benefited from the tax credit provided for in article 200 quater in contravention of the provisions of c of 6 ter of the same article 200 quater shall be liable for a fine equal to…
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
1. Orders issued by the Director General of Customs and Excise may lay down simplified customs clearance procedures providing, in particular, that certain particulars of itemised declarations are to b…
It is levied for the benefit of a departmental equalisation fund, in all communes with a population not exceeding 5,000 inhabitants other than communes classified as tourist resorts within the meaning…
1. In relations between two parts of the Customs territory, the Customs service of the territory of departure is authorised, on behalf of the Customs service of the territory of destination, to carry…
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