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Showing 141–150 of 15668 articles for “Art. CJEU – Pierre Fabre – Case C-439/09 – 13 Oct. 2011”
Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
In accordance with article L. 8222-4 of the French Labour Code, when the co-contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulti…
When the deliberation referred to in article R. 1111-1-B provides for the persons exercising these functions to receive compensation, this compensation shall take the form of holiday allowances, the a…
The Autorité de contrôle prudentiel et de résolution may refer a matter to the European Banking Authority in any of the following situations:1° A request for cooperation, in particular for the exchang…
…s and the flat-rate tax on network businesses due by the business in respect of the years 2010 to 2013 is subject to a rebate when this sum, due in respect of 2010, is €500 and 10% higher than the sum…
…nies referred to in the same a and which is made up exclusively of individual shareholders. In this case, the amount of the payments made by the taxpayer in respect of the subscription is taken into a…
Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…
…titution or finance company to use the standardised method referred to in Article 84 of Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 where the internal systems th…
Municipal council members who wish to benefit from training under their individual right to training send a request to the manager of the fund for financing and managing the individual right to traini…
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