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Showing 41–50 of 23030 articles for “Art. Cass. com. – 23 Sept. 2014 – no. 13-21.285”
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…
…to equipment subsidies paid to their members by approved professional groups provided for by decree no. 55-877 of 30 June 1955.3. 1 is also applicable to sums received in respect of operations enablin…
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…
…origin, provided for in article 1519 E;c) To photovoltaic power plants installed before 1 January 2023 or hydroelectric power plants, provided for in l'article 1519 F ;For photovoltaic electricity pro…
…l'organisation de la compétition sportive internationale:a) The payroll tax provided for in Article 231;b) The profit-sharing referred to in Article 235 bis;c) The contributions referred to in 2° and…
…the first paragraph of this article ;4° Present, for each of the directors and partners, a bulletin no. 3 of the criminal record free of any convictions;5° Provide proof of annual certification of the…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
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