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Showing 41–50 of 9794 articles for “Art. CJEU – C-64/21 – 13 Oct. 2022”
…er an indirect representation mandate, within the meaning of Article 18 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the European Union C…
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…
I. Payments of sums of money and the allocation of property or rights made in performance of the compensatory allowance under the conditions and according to the procedures defined in articles 274 and…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
Value added tax is levied at the rate of 2.10% on deliveries of magistral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code…
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…
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
…resentatives and insofar as they have not been ratified by Parliament.The provisions of articles L. 131-1 to L. 131-20 of the Code des juridictions financières will eventually be applicable in this ca…
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