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Showing 11–20 of 23069 articles for “Art. Cass. com. – 18 Dec. 2012 – no. 11-27.342”
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…
Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalis…
A reservist customs officer who suffers damage during periods of employment or training in the reserve and, in the event of death, his dependants, shall be entitled, at the expense of the State, to fu…
I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…
I. - 1 In the event of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Ar…
I. - An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a so…
Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
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…
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