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Showing 161–170 of 9704 articles for “Art. CJEU – Agro – 16 Feb. 2017 – C-507/15”
I. - Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classif…
…their wording resulting from L. 231-3 Order no. 2005-1278 of 14 October 2005 L. 231-4 Ordinance no. 2017-1432 of 4 October 2017 L. 231-5 Act 2014-1 of 2 January 2014 L. 231-6 Order no. 2005-1278 of 14…
…n the wording resulting from L. 231-3 Order no. 2005-1278 of 14 October 2005 L. 231-4 Ordinance no. 2017-1432 of 4 October 2017 L. 231-5 Act 2014-1 of 2 January 2014 L. 231-6 Order no. 2005-1278 of 14…
The following have the status of judicial police officers:1° Mayors and their deputies;2° Gendarmerie officers and ranks, gendarmes nominatively designated by order of the ministers of justice and the…
…for the benefit of CMA France and the chambers of trade mentioned in article 1 of law no. 48-977 of 16 June 1948 relating to the tax for chamber of trade fees applicable in the departments of Bas-Rhin…
…e regional chambers of commerce and industry, under the conditions set out in 10° of article L. 711-16 of the French Commercial Code.Exempt from this tax are:1° Taxpayers who exclusively carry out a n…
…ating to mutual assistance similar in scope to that provided for in Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, taxes, duties and o…
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
…y on the amount:a. (Repealed);b. Duties, taxes, fees and other charges referred to in II of Article 1635 ter.The rate of this levy is set at 4% of the amount of recoveries.II. - (Not applicable).III.…
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