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Showing 31–40 of 31248 articles for “Art. Cass. com. – 5 Oct. 2022 – no. 19-23.508”
…subject of a joint real estate lease entered into under the conditions provided for in Articles L. 255-2 to L. 255-19 of the Construction and Housing Code is subject to a rebate of up to 30%, 40%, 50%…
…area, or in the purchase of land for which a commitment to build provided for in I of A of article 1594-0 G has been subscribed, or in the subscription of shares or units in companies whose main purpo…
…he fraction of this weight below this threshold;3 (Paragraph repealed with effect from 1 January 2005) ;(4) (Repealed)5. The weight of washing preparations, including auxiliary washing preparations, o…
…ergy products are understood respectively within the meaning of Articles L. 312-3, L. 312-4, L. 312-5 and L. 312-6 of the same code.
…er of business, demerger of a company or universal transfer of the assets mentioned in article 1844-5 of the Civil Code, the business value added contribution is also payable by the taxpayer who is no…
…Where, in the case of a transfer inter vivos that took place prior to the publication of the decree no. 61-856 of 31 July 1961, amending the decree no. 50-898 of 2 August 1950, the company will have o…
All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of publ…
…e those of small and medium-sized enterprises, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
I. - When the Minister responsible for the budget receives from the Court of Audit the declaration referred to in the third paragraph of article L. 143-2 of the French Financial Jurisdictions Code, it…
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