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Showing 91–100 of 18068 articles for “Art. CJEU – Euronics Belgium – 8 March 2013 – C-343/12”
…ributions by venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions, deducted from net capital gains…
…iation, the conversion of a company or body placed under the partnership regime defined in articles 8 to 8 terin an association of lawyers as referred to in article 238 bis LA subject to the same regi…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
…of Article 706-53-2, informing the person and providing the document provided for in Article R. 53-8-9 are made by the investigating judge who orders the entry in the file, even if the supervision me…
…to representative national professional military associations within the meaning of Article L. 4126-8 of the Defence Code are entitled to an income tax credit. The tax credit is equal to 66% of the co…
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
…nvoices, from the company referred to in 2. In addition to the information provided for in Article 289, this invoice indicates: 1° the place where the work was carried out; 2° The nature of the work a…
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
…ed in Article L. 432-2 of credit insurance risks under the conditions referred to in Article R. 442-8-10 is subject to the signature by this organisation and the credit insurer: 1° A reinsurance treat…
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