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Showing 61–70 of 13843 articles for “Art. Case C-264/14”
Failing completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808,…
Failure to comply with the obligation set out in Article 1698 D entails the application of an increase of 0.2% to the amount of the sums paid using another means of payment. This surcharge is recovere…
I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…
I.-In Guadeloupe, Martinique, French Guiana and La Réunion, the observatory of prices, margins and incomes mentioned in article L. 910-1 C in addition to its chairman, comprises the following members:…
…s reimbursed at the end of this period.The claim is inalienable and non-transferable, except in the cases and conditions provided for in articles L. 313-23 to L. 313-35 of the Monetary and Financial C…
Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
…and 31 December 2024, may deduct an amount equal to 125% of the additional investment costs in the case of the equipment mentioned in 1° of I, 105% of the additional investment costs in the case of e…
1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…
…either to income tax or to corporation tax if it is a legal entity subject to this tax (1). (1) For cases where the grouping becomes liable for corporation tax, see article 202 ter.
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