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Showing 61–70 of 9794 articles for “Art. CJEU – C-64/21 – 13 Oct. 2022”
…ed by article L. 214-37 of the Monetary and Financial Code as it stood prior to the ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs, des fonds professionn…
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
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…
The competent magistrate must inform the interested party of his decision by registered letter with acknowledgement of receipt, within three months of receiving the request. If there is no response wi…
Sociétés de participations financières de profession libérale set up, pursuant to article 31-1 of law n° 90-1258 of 31 December 1990 relating to the practice in the form of companies of liberal profes…
…ocured if the departmental tax rate for 2018 had been applied.From the taxes drawn up in respect of 2022, the revenue from property tax on built-up properties of the municipalities to be taken into ac…
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
…ar. The benefit of the provision is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning o…
…ar. The benefit of the provision is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning o…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
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