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Showing 891–900 of 43003 articles for “Art. Cass. 3e civ. 16-3-2017 n° 16-13.063”
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 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…
A fee collected for the benefit of the racing companies is instituted, intended to finance the public service missions defined in Article 2 of the law of 2 June 1891, the purpose of which is to regula…
1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…
The provisions of Chapter III of Title II of Book I of Part Two relating to the conditions for exercising municipal mandates, excluding articles L. 2123-18-1, L. 2123-18-3 et L. 2123-22, are applicabl…
The training leading to the state diploma of masseur-physiotherapist, organised in two cycles of four semesters each, lasts four years, i.e. eight semesters. The training programme organises the devel…
In the case provided for in Article R. 1142-15-2, the parties concerned and the insurers of the parties implicated are notified by registered letter with acknowledgement of receipt of the date on whic…
For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…
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