Article 197
I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…
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Showing 9511–9520 of 9794 articles for “Art. CJEU – C-64/21 – 13 Oct. 2022”
I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…
I. - The following are exempt from value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a…
…public authority, or for an offence committed with the aggravating circumstance defined in Article 132-80 of the said code; 2° To detainees who, while in detention, have been subject to a disciplinar…
Production of the medical certificate referred to in article L. 231-2-3 for the disciplines listed in article D. 231-1-5 is subject to a medical examination carried out by any medical doctor with spec…
The evidence of formal qualifications required in application of article L. 4311-2 is, for the practice of the profession of nurse responsible for general care :1° Either the French state nurse's dipl…
I.-In the event of non-compliance with the Solvency Capital Requirement of a subsidiary referred to in Article R. 356-24 and without prejudice to the provisions of Article L. 352-7, the Autorité de co…
I.-Where the plan is not approved in accordance with the provisions of article L. 626-30-2, it may be adopted by the court at the request of the debtor or the court-appointed administrator with the ag…
The tax provided for in article 990 D is not applicable:1° To international organisations, sovereign States, their political and territorial subdivisions, and to legal persons, bodies, trusts or compa…
…charcuterie.2. In the event of non-compliance with any of the undertakings provided for in Article 1137, infringements shall be recorded by official reports drawn up by the agents of the departmental…
In addition to the penalties provided for in articles 1791 to 1794, the offences referred to below are punishable by one year's imprisonment, increased to three years for the offences mentioned in 10°…
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