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Showing 11–20 of 13843 articles for “Art. Case C-264/14”
…ption of the flat-rate coefficients determined in application of article 1518 bis which are, in all cases, those set in respect of 2010.The rebate is equal to the difference, where positive, between :…
The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
…the holders of shares transferred to the State are automatically subrogated to these shares in all cases where the law, regulations or contracts have either provided for the use or reinvestment of fu…
A fixed contribution of €15 is levied for each requisition to publish, register or mention that does not give rise to a proportional contribution and in particular: 1° For each declaration of a change…
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…
The option mentioned 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 themsel…
Unless the first paragraph of Article L. 564-1 of the Monetary and Financial Code, failure by an account holder to remit, under the conditions set out in Article L. 102 AG of the Book of Tax Procedure…
I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…
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°…
…a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided for in Article 8 of this…
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