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Showing 41–50 of 18354 articles for “Art. CJEU – L'Oréal v eBay – C-324/09”
…the commune for the taxes in respect of 2009, determined, where applicable, under the conditions provided for in 7;c) Where applicable, the rate of the equalisation contribution provided for by articl…
…stration establishes that a fonds commun de placement à risques, a fonds professionnel de capital investissement or a société de libre partenariat whose rules or articles of association provide that t…
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…
…which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the payments in…
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…
I. - The exemption from property 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…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
…he co-contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulting from the regulations of its country of origin and those applicable…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
…in Article 260 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themselves or with the centr…
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