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Showing 21–30 of 13843 articles for “Art. Case C-264/14”
…e income tax reduction provided for in that same article, its investment quota provided for, as the case may be, in I of article L. 214-30 of the Monetary and Financial Code, in I of l'article L. 214-…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
For the determination of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, i…
…ay request the deferral of payment of a maximum of three instalments to the next instalment, in the case of monthly payment, or of one instalment to the next, in the case of an option for quarterly pa…
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
…e debtor entity. >. 4. For each of the services rendered, the precise description, depending on the case, of the unit prices and the quantities or the fixed prices. 5. The amount and rate of value add…
…and any formalities relating to value added tax incumbent on the single taxable person and, in the case of taxable transactions, to pay the tax on his behalf and to obtain refunds of value added tax…
I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…
…paragraph of I during the ten years following the option or during the ten following years. In this case, the listed real estate investment company exits this regime, within the meaning of the first p…
Farmers may not apply the provision for price increases provided for in 5° of 1 of Article 39 (1). The total amount of provisions for price increases set aside before 1 January 1984 may, as from the f…
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