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Showing 1–10 of 10740 articles for “Art. CJEU – Granarolo – 14 July 2016 – C-196/15”
In the absence of the information or proof prescribed by article 763, the highest duties shall be levied, in accordance with the same article, unless the overpayment is reimbursed, upon request submit…
The settlor or trustee may be the beneficiary or one of the beneficiaries of the trust agreement.
With the exception of the levy mentioned in XIX of article 1647 made for the benefit of the State, the product of the tax on electricity production installations using mechanical wind energy at sea me…
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
…y tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local authorities or public establis…
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…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
…penditure in favour of public transport, up to the limit of the amount provided for in article L. 4414-5 of the General Code of Local Authorities. The balance of this revenue is allocated to the Socié…
The duties levied on transfers of offices pursuant to article 724 are subject to restitution whenever the transmission has not been followed by effect. If there is only a price reduction, all that has…
If one of the parties is unable to appear, the judge who ordered the appearance or the judge appointed by the bench to which he belongs may go to that party after, if appropriate, summoning the opposi…
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