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Showing 91–100 of 57646 articles for “Art. C-37/20 and C-601/20”
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
…eighbourhoods defined in article 5 of Law no. 2014-173 of 21 February 2014 programming for the city and urban cohesion are exempt from property tax on built properties for a period of five years.For t…
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…come tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in application of articles 72 D, 72 D bis, 72 D t…
…etention order referred to in article 67 ter B may be appealed by the person to whom it is notified and, in the case of a different person, by the owner of the cash, before the president of the invest…
…to the members of the converted company or body, that no changes are made to the accounting entries and that the taxation of profits, gains and capital gains not taxed at the time of the conversion re…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
…s to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of the fine…
…liance is subject to verification are those resulting from the regulations of its country of origin and those applicable to it in respect of its activity in France.
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