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Showing 31–40 of 50010 articles for “Art. CJEC – Metro I – 25 Oct. 1977 – case 26/76”
Customs officers and officers of the Directorate-General for Risk Prevention and its decentralised departments are authorised, for the purposes of their duties to monitor waste treatment conditions an…
Officials of the administrations of the other Member States, duly authorised by the requesting authority through a written mandate and authorised by the French administration, may assist the administr…
For the application of this chapter:1° Products subject to excise duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are unde…
The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items ma…
I. - The proceeds of the special equipment taxes levied for the benefit of the public land establishments referred to in articles L. 321-1 et L. 324-1 of the town planning code, the Etablissement publ…
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…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
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