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Showing 21–30 of 15668 articles for “Art. CJEU – Pierre Fabre – Case C-439/09 – 13 Oct. 2011”
…ister for Industry or the Minister for Defence and tasked with implementing the Paris Convention of 13 January 1993 on the Prohibition of the Development, Production, Stockpiling and Use of Chemical W…
…for the business property tax, the business property tax, due by businesses in respect of 2010 and 2011, for the amount issued for the benefit of the local authority syndicates is subject to a rebate…
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
…resentatives and insofar as they have not been ratified by Parliament.The provisions of articles L. 131-1 to L. 131-20 of the Code des juridictions financières will eventually be applicable in this ca…
…quindecies of the overall long-term capital gain relating to his depreciable fixed assets; in this case, the amount of the reintegrations provided for in b is reduced accordingly.Profits relating to…
…of this II are assessed on the date of the subscription or redemption. By way of exception, in the case of subscriptions mentioned in the last paragraph of I that the fund or company has undertaken t…
…er an indirect representation mandate, within the meaning of Article 18 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the European Union C…
…s fixed assets subject to business property tax in proportion to their rental value. In this second case, the rental value of industrial fixed assets is weighted by a coefficient of 42 for those asses…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
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