Limposition Des Plus Values
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Author | : Pierre Courtois |
Publisher | : FeniXX |
Total Pages | : 574 |
Release | : 1977-12-31T23:00:00+01:00 |
Genre | : Business & Economics |
ISBN | : 2402392169 |
Quelque 75 000 personnes étaient jusqu'ici imposées chaque année en vertu de la législation spéciale qui frappait depuis 1963 les plus-values sur opérations spéculatives, ainsi que les plus-values sur terrains à bâtir et biens assimilés. Selon les prévisions annoncées, 250 000 à 300 000 contribuables, c'est-à-dire environ quatre fois plus qu'auparavant, pourront être concernés chaque année, depuis le 1er janvier 1977, par le nouveau régime d'imposition issu de la loi du 19 juillet 1976. Il importe, en conséquence, que le plus grand nombre de redevables de l'impôt sur le revenu, et des personnes qui s'intéressent par obligation à cet impôt, puissent avoir une connaissance suffisante de la loi nouvelle et de ses décrets d'application. C'est pour satisfaire aussi bien le vendeur, qui voudra apprécier lui-même les incidences fiscales de l'opération qu'il se propose de conclure, que le praticien du droit ou le conseil fiscal chargé soit de rechercher et de mesurer ces incidences, soit de discuter les prétentions administratives, que le présent ouvrage a été conçu. Il traite successivement de l'imposition des profits réalisés par les particuliers sur les cessions de leurs biens et du régime des plus-values professionnelles.
Author | : |
Publisher | : Odile Jacob |
Total Pages | : 335 |
Release | : |
Genre | : |
ISBN | : 2738172636 |
Author | : International Bureau of Fiscal Documentation |
Publisher | : |
Total Pages | : 684 |
Release | : 1990 |
Genre | : Finance |
ISBN | : |
Author | : |
Publisher | : Springer |
Total Pages | : 496 |
Release | : 1979 |
Genre | : Business & Economics |
ISBN | : |
Of national reports delivered at the 33rd congress of the International Fiscal Association which was held in Copenhagen, 1979. The general report is published in full in four languages.
Author | : D.E. Fair |
Publisher | : Springer Science & Business Media |
Total Pages | : 437 |
Release | : 2012-12-06 |
Genre | : Business & Economics |
ISBN | : 9401126283 |
The papers collected in this volume are those presented at the sixteenth Colloquium arranged by the Societe Universitaire Europeenne de Re cherches Financieres (SUERF), which took place in Lisbon in May 1991. The Society is supported by a large number of central banks and commer cial banks, by other financial and business institutions, and by personal subscriptions from academics and others interested in monetary and financial problems. Since its establishment in 1963, it has developed as a forum for the exchange of information, research results and ideas among academics and practitioners in these fields, including central bank officials and civil servants responsible for formulating and applying monetary and financial policies, national and international. A major activity of SUERF is to organise and conduct Colloquia on subjects of topical interest to its members. The titles, places and dates of previous Colloquia for which volumes of the collected papers were published are noted on the last page of this volume. Volumes were not produced for Colloquia held at Tarragona, Spain in October 1970 under the title 'Monetary Policy and New Developments in Banking' and at Strasbourg, France in January 1972 under the title 'Aspects of European Monetary Union'.
Author | : Alexia M. Yates |
Publisher | : Harvard University Press |
Total Pages | : 362 |
Release | : 2015-10-06 |
Genre | : Business & Economics |
ISBN | : 0674915984 |
In 1871 Paris was a city in crisis. Besieged during the Franco-Prussian War, its buildings and boulevards were damaged, its finances mired in debt, and its new government untested. But if Parisian authorities balked at the challenges facing them, entrepreneurs and businessmen did not. Selling Paris chronicles the people, practices, and politics that spurred the largest building boom of the nineteenth century, turning city-making into big business in the French capital. Alexia Yates traces the emergence of a commercial Parisian housing market, as private property owners, architects, speculative developers, and credit-lending institutions combined to finance, build, and sell apartments and buildings. Real estate agents and their innovative advertising strategies fed these new residential spaces into a burgeoning marketplace. Corporations built empires with tens of thousands of apartments under management for the benefit of shareholders. By the end of the nineteenth century, the Parisian housing market caught the attention of the wider public as newspapers began reporting its ups and downs. The forces that underwrote Paris’s creation as the quintessentially modern metropolis were not only state-centered or state-directed but also grew out of the uncoordinated efforts of private actors and networks. Revealing the ways housing and property became commodities during a crucial period of urbanization, Selling Paris is an urban history of business and a business history of a city that transforms our understanding of both.
Author | : Niels Bammens |
Publisher | : IBFD |
Total Pages | : 1151 |
Release | : 2012 |
Genre | : Conflict of laws |
ISBN | : 9087221592 |
The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed.
Author | : |
Publisher | : |
Total Pages | : 510 |
Release | : 1981 |
Genre | : European Economic Community countries |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : 490 |
Release | : 1981 |
Genre | : Taxation |
ISBN | : |
Author | : France |
Publisher | : |
Total Pages | : 24 |
Release | : 1994 |
Genre | : Double taxation |
ISBN | : |