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Showing 41–50 of 15668 articles for “Art. CJEU – Pierre Fabre – Case C-439/09 – 13 Oct. 2011”
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
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The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…venue referred to in 2° of article 1467, as well as, as from tax assessments drawn up in respect of 2011, the difference between, on the one hand, the sum of the communal and inter-communal relay comp…
…act concerning such property and entered into under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, of rights or shares in companies whose assets consist mainl…
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
…l contribution of assets or of the securities of the company that made such a contribution; in this case, the fraction thus taxed is allocated to each non-depreciable fixed asset in the proportion bet…
…ed by article L. 214-37 of the Monetary and Financial Code as it stood prior to the ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs, des fonds professionn…
…business tax for 2009, multiplied by a coefficient of 0.84.V. - For the application, in respect of 2011, of Article 1636 B sexies, the reference rates relating to 2010 used to set the rates for busin…
…goods produced by companies or establishments whose results are subject to corporation tax; in this case, this activity must relate principally to goods produced by the company making the provision re…
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