Article 238 nonies
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
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Showing 31–40 of 27707 articles for “Art. Cass. 3e Civ. 14-9-2017 n° 16-23.590”
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies invol…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
The provisions of articles 879 to 881 M are applicable to formalities concerning buildings located in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
Cerebral imaging techniques may only be used for medical or scientific research purposes or as part of forensic examinations, with the exception of functional cerebral imaging. The person's express co…
Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…
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…
For the period between 29 September 2021 and 28 December 2021, the calculation rates are set at :- 132.11% when the amount of revenue generated by feature films is less than or equal to €307,500;- 125…
The amount of selective aid granted in application of articles 223-1 and 223-9 for the distribution of previously unreleased works other than those mentioned in articles 222-7 and 222-8 and repertory…
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