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Showing 9431–9440 of 10142 articles for “Art. CJEU – Ingmar – C-381/98 – 9 Nov. 2000”
The mission of the Centre national du cinéma et de l'image animée is :1° To observe developments in the professions and activities of the cinema and other arts and industries of the moving image, thei…
…ause with a view to combating tax fraud or evasion;b) Income mentioned in 2° and 3° of 2 of article 92 whose payment is made by a person established outside France in a State or territory that has con…
…umber 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 Single,…
…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 up to the end of t…
…ons of assets and to demergers upon approval issued under the conditions provided for in article 1649 nonies. Authorisation is granted when, taking into account the items that are the subject of the c…
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…
…se price of the goods;4° For taxable persons who have exercised the option provided for in Article 297 B, the purchase price referred to in 1° and 3° means, depending on the case, the amount of the de…
I. - Chapter II, with the exception of article L. 3222-1, and Chapter III of Title II of Book II of this Part are applicable in New Caledonia and French Polynesia, subject to the adaptations set out i…
…f 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 purs…
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…
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