Article 13
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
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Showing 9581–9590 of 10142 articles for “Art. CJEU – Ingmar – C-381/98 – 9 Nov. 2000”
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
…sque on condition that there is no arm's length relationship within the meaning of 12 of l'article 39 between the company in question and these latter companies or these funds;d. or by public scientif…
Fixed assets transferred to a third party that is not one of the local authorities or establishments benefiting from the Value Added Tax Compensation Fund do not give rise to an allocation from the fu…
…party to any convention containing stipulations similar to those of the convention of 18 December 1997 on mutual assistance and cooperation between customs administrations.
I.-If a foreign investment has been made without prior authorisation, the Minister responsible for the economy shall take one or more of the following measures: 1° Injunction to the investor to file a…
…2° To exporters for the transactions provided for in article 53 of law no. 48-1516 of 26 September 1948, fixing the assessment of the ways and means of the general budget for the financial year 1948 a…
Prior to the conclusion of the contract, the organiser or retailer must communicate the following information to the traveller: 1° The main characteristics of the travel services: a) The destination o…
…ble and non-transferable, except in the cases and under the conditions set out in articles L. 214-169 to L. 214-190 and L. 313-23 to L. 313-35 of the French Monetary and Financial Code. In the event o…
…ing since their creation. They do not hold any of the positions listed in 1° of 1 of III of article 975.4. By way of derogation from the provisions of 1, sociétés unipersonnelles d'investissement à ri…
…of the Council of the Organisation for Economic Co-operation and Development dated 17 September 2009, considers, as the case may be, that they are, or are not, exchanging any information necessary fo…
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