Article 72 C
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…
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Showing 41–50 of 33006 articles for “Art. CJEU – C-48/16 – 17 May 2017”
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…
…supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.
…ragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable consideration may not be determined on a flat-rate basis.For the determination of net gains from the sale of bonds…
…visions of article 1808, the circulation permit ceases to have effect and the itinerant still hirer may not obtain a new one for a period of six months, extended to one year in the event of a repeat o…
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…
…erse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided for in Article 8 of this Code,…
…and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option takes effect on…
…for the application of this article.II. - The decisions referred to in I are general in scope. They may concern:1° Property tax on built-up properties and the business property tax (cotisation foncièr…
…liberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Article 1639 A bis, exempt land,…
…xable when it is used to offset the overall deficit for the financial year. The deficit thus offset may no longer be carried forward against profits from subsequent financial years.The overall deficit…
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