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Showing 151–160 of 18819 articles for “Art. CJEU – Coty – C-230/16 – 6 Dec. 2017”
The bonds of the caisse nationale de l'industrie and the caisse nationale des banques allocated to the holders of shares transferred to the State are automatically subrogated to these shares in all ca…
…ersons 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 eff…
…is ; 3° To transactions subject to value added tax by virtue of an option provided for in Articles 260,260 A et 260 B. 4° To the supply of new means of transport carried out under the conditions provi…
For each 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.
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
Subject to the provisions of the last paragraph of III of Article 810, are registered free of charge:1° Reductions in the capital of companies against cancellation or reduction in the nominal value or…
…d to twenty-five years if the grant or loan decision is made between 1 July 2004 and 31 December 2026. The exemption provided for in this paragraph does not apply to housing acquired or improved and w…
…ith their own tax status may, by deliberation taken under the conditions provided for in l'article 1639 A bis, exempt from property tax on built-up properties, for their share of the tax, buildings or…
…th their own tax status may, by a decision taken under the conditions provided for in I of Article 1639 A bis, exempt land, whether agricultural or not, planted with olive trees from property tax on u…
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