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Showing 21–30 of 33006 articles for “Art. CJEU – C-48/16 – 17 May 2017”
…accounting and financial information with a view to preventing economic and financial difficulties, may be approved under conditions defined by a decree in the Conseil d'Etat. These centres are set up…
La contribution sociale généralisée sur les revenus du patrimoine est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-6 of the Social Security Code.
In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in t…
The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…
I.-The platform operator shall mention in the declaration provided for in Article 1649 ter A information relating to sellers or service providers using its platform where they meet the following condi…
Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…
…lue added tax for the year in respect of which the rebate is requested. The balances of these taxes may be reduced, under the responsibility of the taxpayer, by the amount of the expected tax relief.…
In addition to the premises provided for in Article D. 6124-177-1, the authorised site includes a specific asepsis and dressing room.
Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…
Exploration conditions for nitrox diving in the natural environmentSPACESSUPERVISED DIVINGSCUBA DIVINGMinimum skillsof supervised diversMaximum numberof the group(not including the person supervisingt…
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