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Showing 21–30 of 4740 articles for “Art. 257 bis · CJUE 27 November 2003”
…from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Article 187,…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…
Reasons must be given for any decision declaring inadmissible, postponing or rejecting an application for acquisition, naturalisation or reinstatement by decree as well as an authorisation to lose Fre…
…in Corsica are exempt from death duties.For estates opened between 1 January 2013 and 31 December 2027, the exemption mentioned in the first paragraph is applicable up to half of the value of the real…
Subject to the suspension of the time limit resulting from the notice given to the competent authority of the sentencing State pursuant to article 764-23, the sentence enforcement judge shall rule by…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
…a real tax regime;2° The remittances relate to the financial securities mentioned in Article L. 211-27 or the items referred to in Article L. 211-34 of the Monetary and Financial Code and comply with…
A special equipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of t…
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
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