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Showing 531–540 of 26171 articles for “Art. 4 B”
Public interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not f…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
I.-Intra-Community acquisitions and imports of goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II - The supply of work under contract is subject…
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
…assessment situation leading to certification of the credit units for the specialisation (UC3 and UC4) comprises one or two tests, at least one of which consists of a professional coaching situation.…
The chairman of each observatory is appointed for a renewable term of five years, by order of the first president of the Cour des Comptes, from among the members of the corps of magistrates of the fin…
The rate of this fee is set per animal of each species, subject to a ceiling of 150% of the average flat-rate levels defined in euros by decision of the Council of the European Union. This fee may be…
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