Article 38 septies
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…
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Showing 31–40 of 22854 articles for “Art. Cass. com. – 24 Sept. 2013 – no. 12-21.089”
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…
…e;2° They belong to the third of the regions with the highest proportion of young people aged 15 to 24 neither in employment nor in training;3° They belong to the third of the regions with the lowest…
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…
The tax base for property tax on built-up properties for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 531…
…article 257 ;c) Housing that does not meet the decency requirements, as set out in article 6 of law no. 89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la…
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…
If it finds that one or more of the injuries referred to in Article L. 1142-24-10 are attributable to the prescription, before 31 December 2015, of sodium valproate or one of its derivatives during pr…
I. - Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are n…
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