Article 1638
I. - In the event of the creation of a new commune, different tax rates, with regard to each of the taxes levied pursuant to 1° to 4° of I of Article 1379, may be applied, depending on the territory o…
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Showing 131–140 of 29386 articles for “Art. Cass. 3e Civ. 16-6-1981 n° 1107”
I. - In the event of the creation of a new commune, different tax rates, with regard to each of the taxes levied pursuant to 1° to 4° of I of Article 1379, may be applied, depending on the territory o…
1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the i…
I. - The new municipality or, by concerted deliberations of principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establis…
Experts may receive, by way of information and for the sole purpose of carrying out their mission, statements from any person other than the person under investigation, the assisted witness or the civ…
1. Goods designated by order of the Minister for Economic Affairs and Finance and the ministers responsible may be imported under the temporary admission procedure, under the conditions laid down in t…
I. - Trading venue managers : 1° Publish a weekly report presenting the aggregate positions held by the different categories of persons mentioned in IV for the different commodity derivatives, the uni…
I. - A tax calculated on the same basis as property tax on undeveloped properties is levied for the benefit of establishments in the network defined in article L. 510-1 of the Rural and Maritime Fishi…
Referral to an advisory committee for the amicable settlement of disputes interrupts the time limits for appeals for contracts that are administrative contracts until notification of the decision take…
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…
I. - A. - In return for the costs of tax relief and non-assessments that it assumes, the State collects 2% of the amount of the following taxes:a) Property tax on built-up properties;b) Property tax o…
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