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Showing 11–20 of 31914 articles for “Art. Cass. com. – 5 Jan. 2016 – no. 14-10.628”
…he Code de l'action sociale et des familles and exclusively relating to the social welfare service; 5° for life or for an unlimited period; 6° of real estate owned or intended to be owned, under the c…
…l in respect of the assets mentioned in b of 1° of II of the same article L. 214-81;c) In articles 150 UC to 150 VH and article 244 bis A, for capital gains from the sale for valuable consideration of…
…ligible for exemption from business property tax pursuant to articles 1464 A, 1464 F, 1464 G and 1465 and of I of l'article 1466 A, the deliberation determines the exempted proportion of the value add…
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…
…and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 50% allowance. To qualify, artisans must be under the age of forty at the time of setting up, have m…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
Any dispute relating to the recovery of sums in application of this code must be addressed to the accounting officer responsible for recovery within two months of notification of the debt recovery act…
…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 corporation tax purposes, be applied, at the request of the taxpayer,…
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 income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
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