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Showing 51–60 of 26704 articles for “Art. Cass. com. – 8 Oct. 2013 – no. 12-24.064”
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…rticles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter and in those provided for in article 244 bis A by taxpayers not resident in France for ta…
…iation, the conversion of a company or body placed under the partnership regime defined in articles 8 to 8 terin an association of lawyers as referred to in article 238 bis LA subject to the same regi…
…garantie individuelle des ressources communales et intercommunales provided for in 2.1 of Article 78 of Law no. 2009-1673 of 30 December 2009 on finance for 2010, excluding the fraction calculated in…
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
…een the rates of each member commune and the average rate are reduced by one fifth each year from 1980.The deliberative councils may also decide to institute, by unanimous decision of the municipal co…
1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…
…year. The benefit of the provision is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning…
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