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Showing 81–90 of 27388 articles for “Art. CJEU – C-828/18 – 4 June 2020”
Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
…oned in 1°; 3° The results of internal quality controls carried out during the previous five years; 4° Documents relating to the maintenance of the in vitro diagnostic medical device since it was put…
…operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from a tax credit…
I. - In the collectivities covered by Article 73 of the Constitution and in the overseas collectivities of Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, each observatory includes, in ad…
…ompanies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prior to Order no. 2013-676 of 25 July 2013 am…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
…the shareholder is an individual domiciled in France for tax purposes within the meaning of article 4 B, or subject to the withholding tax provided for in article 2 of 119 bis when they are paid in a…
…lities using mechanical wind energy, from the application of the last paragraph of II of l'article 1478. For public establishments of inter-municipal cooperation subject in 2011 to the provisions of t…
In accordance with article L. 8222-4 of the French Labour Code, when the co-contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulti…
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