Article 234 nonies
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…
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Showing 1–10 of 57098 articles for “Art. Cass. 3e civ. 23-1-2013 n° 11-20.313”
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…
A trust contract is void if it proceeds from a liberal intention for the benefit of the beneficiary. This nullity is of public order.
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
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…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
Where a restraining order accompanied by the obligation to wear an anti-approach electronic bracelet issued in the context of criminal proceedings pursuant to the article 138-3 of the code of criminal…
A decree in the Conseil d'Etat, issued after consultation with the Commission nationale de l'informatique et des libertés, shall lay down the terms and conditions for the application of this section.…
…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. - The first group comprises the following two categories of cinemas:1° Category A: cinemas located in central municipalities with a population of 100,000 or more and in urban units with a populatio…
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