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Showing 9081–9090 of 9503 articles for “Art. CJEU – C-593/21 – 13 Oct. 2022”
I. The number of units to be taken into account for the division of taxable income provided for in Article 193 is determined in accordance with the following provisions: FAMILY STATUS NUMBER OF UNITS…
…five years of the establishment of one of the zones provided for in Article 1 of Ordinance no. 86-1113 of 15 October 1986, set up to operate a business there, are exempt from this tax on profits made…
The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…
I. - 1° The taxable amount for supplies by a taxable reseller of second-hand goods, works of art, collectors' items or antiques which have been supplied to him by a person who is not liable for value…
…tle III of Book I of this Part are applicable in New Caledonia and French Polynesia:1° Articles L. 1130-1 to L. 1130-6, in the version resulting from law no. 2021-1017 of 2 August 2021, subject to the…
…which is set by order of the Minister responsible for the economy in accordance with Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursui…
I. - Notwithstanding any provision to the contrary, the provisions of this Title are applicable to statutory auditors in the performance of their professional activities, whatever the nature of the en…
I.-La taxe prévue à l'article 299 is declared and settled by the taxpayer as follows: 1° For those liable for value added tax subject to the normal actual taxation system mentioned in 2 of Article 287…
…public order and public security and under the conditions set out in articles L. 82 C, L. 101 or L. 135 L of the Book of Tax Procedures, that a taxpayer has items mentioned below, it may, in the event…
Where the insurance certificate provided for in article L. 243-2 relates to a collective ten-year liability policy taken out in addition to the individual policies guaranteeing the ten-year liability…
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