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Showing 6841–6850 of 18354 articles for “Art. CJEU – L'Oréal v eBay – C-324/09”
The following are considered to be dependents of the taxpayer, whether this is exclusive, principal or deemed to be shared equally between the parents, provided that they have no income separate from…
…nals who are not domiciled in France for tax purposes, taxation established under the conditions provided for in Article 197 A a may not exceed the withholding tax applicable under article 182 A. In a…
Subject to the provisions of Article 196 B, taxable income shall, for the purposes of calculating income tax, be divided into a certain number of units, determined in accordance with Article 194, acco…
When officials of French nationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income ta…
Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those diff…
…at meet the conditions set out in 1 and 2 of Article 278-0 bis A and 1 of Article 279-0 bis respectively.
…re the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 octies or in article 298 septies, the incidental elements ar…
In accordance with article L. 240-1, the provisions of this Title are applicable to foreign nationals whose situation is governed by Book II.
In accordance with article L. 240-1, the provisions of this Title are applicable to foreign nationals whose situation is governed by Book II.
A decree in the Council of State determines the conditions for applying the provisions of articles L. 2253-2 à L. 2253-5.
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