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Showing 191–200 of 8303 articles for “Art. CJEU – C-452/17 – 21 Nov. 2018”
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
…nse reimbursements and any other remuneration are, subject to the provisions of 3 of Article 39 and 211 bis, allowed as a deduction from the company's profit for tax purposes, provided that such remun…
…nnot be deducted by virtue of 4° of 1 of Article 39, to the taxes provided for in 1° of Article L. 421-94 of the French Goods and Services Tax Code.
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
The probationary period referred to in article 21-17 is reduced to two years: 1° For foreign nationals who have successfully completed two years of higher education with a view to acquiring a diploma…
…letion of data entered in the directory: a) Upon expiry of the period provided for in Article R. 53-21-20 ; b) When informed of one of the decisions mentioned in article R. 53-21-21; c) When informed…
…212-17 and…
In Article R. 713-13 : a) The first paragraph reads as follows: "The commission provided for in Article L. 713-17, known as the election organisation commission, competent to organise, in the constitu…
Court clerks are personally liable for payment of duties only in the cases provided for by article 1840 C. They continue to enjoy the option granted by article 1840 D for the judgments and acts set ou…
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