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Showing 2411–2420 of 18068 articles for “Art. CJEU – Euronics Belgium – 8 March 2013 – C-343/12”
…n the right-hand column of the same table: Applicable articles In the wording resulting from L. 512-85 law no. 2008-776 of 4 August 2008 L. 512-86 and L. 512-86-1 law no. 2009-715 of 18 June 2009 L. 5…
…n the right-hand column of the same table: Applicable articles In the wording resulting from L. 512-85 law no. 2008-776 of 4 August 2008 L. 512-86 and L. 512-86-1 law no. 2009-715 of 18 June 2009 L. 5…
…y the acquisition price of the bond or contract.For bonds or contracts taken out before 1 January 1983 and, in the case of those taken out from the same date, where the term of the bond or contract is…
Subject to the provisions of article 6, members of sociétés en nom collectif and general partners of sociétés en commandite simple are, where these companies have not opted for the tax regime applicab…
…s, emoluments, wages or remuneration is required to submit, under the conditions set out in article 87 A, a declaration, the content of which is set by decree (1). This declaration must, in addition,…
For tax purposes, the earnings made in the exercise of their profession by homeworkers who do not have any assistance other than that provided for in 2° of article L. 7412-1 of the French Labour Codea…
Any natural or legal person who pays taxable sums is required, for each recipient of a taxable payment, to mention in his book, file or other document intended for the recording of pay, or, failing th…
…the business or cessation of the practice of the profession, the declaration referred to in article 87 must be filed, with regard to the remuneration paid during the year of the transfer or cessation,…
Any natural or legal person paying life pensions or annuities is required to declare the sums paid and to provide details of the holders of these pensions or annuities.This declaration must be filed w…
To determine the tax bases, account is taken of the net amount of salaries, allowances and emoluments, wages, pensions and life annuities, as well as all benefits in money or in kind granted to the pe…
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