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Showing 1–10 of 42638 articles for “Art. Cass. com. 20-3-2007 n° 05-16.751 F-PB”
The agent may renounce the mandate, by notifying the principal of his renunciation. Nevertheless, if such renunciation prejudices the principal he must be compensated by the agent, unless the agent fi…
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
The basis of assessment for the withholding tax provided for in 1° of 2 of article 204 A on the income mentioned in article 204 B is made up of the net amount taxable for income tax on the sums paid a…
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…
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…
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…
Each member of the co-ownerships of racehorses or stallions mentioned in Article 8 quinquies depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect…
Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…
Companies that build or have built buildings intended to meet the obligations set out in the loi n° 96-1236 du 30 décembre 1996 sur l'air et l'utilisation rationnelle de l'énergie et par les chapitres…
I.-Building and public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual sys…
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