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Showing 121–130 of 4867 articles for “Art. CJEU – Bellone – 30 Apr. 1998 – C-215/97”
…ith the exception of the financial year ending in 2003 for which the option must be notified before 30 September 2003.This option is irrevocable.III bis. - Companies subject to corporation tax mention…
When the location cannot be dissociated from the undertaking of the operation itself for technical reasons communicated by the location operator to the person mentioned in the first paragraph of I of…
The location surveyor has the qualifications and resources required to carry out this task, as specified for each field of activity by the decrees referred to in II of article R. 4412-97. It carries o…
Farmers may not apply the provision for price increases provided for in 5° of 1 of Article 39 (1). The total amount of provisions for price increases set aside before 1 January 1984 may, as from the f…
The provisions of Article 42 septies are applicable to the start-up grant for young farmers provided for in articles D. 343-9 to D. 343-12 of the rural and maritime fishing code when it is allocated t…
Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involv…
The amount of the gains mentioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable…
The provisions of Articles 1, 2 and 3, of this Title and of Titles XII and XV of this Code shall apply to the products referred to in Articles 4 and 5 of Article 38.
Where the adversarial exchange takes place orally, the taxpayer is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of th…
The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…
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