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Showing 231–240 of 4504 articles for “Art. C-161/84 – 28 Jan. 1986”
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,…
…ompensation provided for in IV bis of article 6 of the 1987 finance law (no. 86-1317 of 30 December 1986), in place of their member municipalities, for losses of business property tax bases resulting,…
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:…
The Commission for the Recognition of Qualifications referred to in article R. 212-84 is attached to the Minister for Sport. It is chaired by the Director of Sport or his representative. Its members a…
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…
…orementioned Law no. 2009-1673 of 30 December 2009 and in III of Article 79 of Law no. 2018-1317 of 28 December 2018 on finance for 2019 may decide to make this reduction in compensation allocations o…
I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
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…
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
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