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Showing 81–90 of 18354 articles for “Art. CJEU – L'Oréal v eBay – C-324/09”
For the determination of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, i…
1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the proc…
The levy referred to in article 117 quater is paid to the Treasury within the first fifteen days of the month following that in which the income is paid and subject to the same penalties as the withho…
…of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 December 2019 on finance for 2020 shall result in the a…
…t paragraph of this article is not applicable for the implementation of the agreement between the Government of the French Republic and the Government of the United States of America to improve intern…
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…es, bailiffs and other agents with power to draw up deeds and reports, court clerks and administrative authorities who have neglected to submit to registration or to the merged formality, within the t…
…letion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808, the circula…
…crease of 0.2% to the amount of the sums paid using another means of payment. This surcharge is recovered in accordance with the procedures and subject to the securities provided for by this code in r…
Invoices and statements must contain the following informationNo formalities other than those provided for in the General Tax Code are required for invoices or statements sent as supporting documents.…
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