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Showing 51–60 of 10740 articles for “Art. CJEU – Granarolo – 14 July 2016 – C-196/15”
The list of supporting documents for income and expenditure is prepared by the accounting officer and proposed by the president for approval by the minister responsible for the budget. In the event of…
The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
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…
1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the proc…
…e 261 C ; 12° To commissions received on the issue and placement of bonds and shares. 13° Repealed. 14° Transactions involving capitalisation products covered by the Insurance Code.
…rred to in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to underta…
Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 Decembe…
…rnational tax compliance and to implement the Foreign Account Tax Compliance Act signed in Paris on 14 November 2013.
I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…
…e exemption period is extended to twenty-five years if the grant or loan decision is made between 1 July 2004 and 31 December 2026. The exemption provided for in this paragraph does not apply to housi…
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