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Showing 31–40 of 33006 articles for “Art. CJEU – C-48/16 – 17 May 2017”
The federations mentioned in article A. 212-175-15 appoint the members of the specialised commissions for the equivalent grades and levels, whose composition is as follows: two-thirds of members repre…
Care is organised in such a way that, depending on the patient's clinical condition, at least two sequences of treatment, either individual or collective, are given to each patient every working day i…
The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
…ration drawn up for the application of articles L. 526-1 to L. 526-3 of the French Commercial Code; 17° For the registration of the endorsements provided for by article 59 of order no. 2006-346 of 23…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
…nd who are closely linked to each other from a financial, economic and organisational point of view may request, for the application of the provisions of this chapter, to constitute a single taxable p…
The option mentioned in Article 260 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themsel…
…French Monetary and Financial Code and those operating leasing transactions with a purchase option may, as an option, spread the depreciation of these assets over the term of the corresponding leasin…
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
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