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Showing 1–10 of 40090 articles for “Art. Cass. 3e Civ. 9-4-2014 n° 13-10.725”
If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…
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…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
Customs officers and officers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information a…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
…cle 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 Decem…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
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