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Showing 21–30 of 8012 articles for “Art. CJEU – Kontogeorgas – C-104/95 – 12 Dec. 1996”
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…
The rules relating to contracts for the sale of package travel and holidays are laid down by the provisions of the Single chapter of Title I of Book II of the Tourism Code.
The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By wa…
A fee of €12 is charged for each foreign passport visa, the validity of which may not exceed one year, if the visa is valid for the outward and return journey, and €6 if it is valid only for the outwa…
I. - Passports issued in France are subject to stamp duty, the rate for which is set at €89.If the applicant provides two passport photographs, as provided for in Article 6-1 of decree no. 2005-1726 o…
I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…
I. - The communes that are members of a public establishment for inter-communal cooperation subject to article 1609 nonies C vote on the rate of council tax on second homes and other furnished premise…
…out reconstruction, extension, repair or improvement work between 1 January 2005 and 31 December 2012. This tax reduction applies: a) To expenditure relating to a dwelling, forming part of a tourist…
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
With regard to the method of determining the profit to be included in the income tax base, taxpayers who receive non-commercial profits or similar income are placed either under the controlled declara…
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