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Showing 201–210 of 18819 articles for “Art. CJEU – Coty – C-230/16 – 6 Dec. 2017”
The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…
I. - The payment of compensation which is allocated to French natural or legal persons affected by a measure of nationalisation, expropriation or any other restrictive measure of a similar nature take…
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…n Communities regulation no. 2137-85 of 25 July 1985 do not fall within the scope of 1 of Article 206. Each of their members is personally liable, for the share of the results corresponding to his rig…
…ticle and the reporting obligations. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED FROM 1 JANUARY 1996. The cost price of the asset acquired at the end of a leasing contract is increased by the non-ded…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
…hases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-road vehicles or machinery assign…
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…
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2…
…ith their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from property tax on built-up properties premises owned by a municipality or a pub…
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