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Showing 6170 of 8432 articles for Art. CJEU – Pierre Fabre – 13 Oct. 2011 – C-439/09

French General Tax CodeIn force
III: Exempt transactions

Article 261 C

…eferred to in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to unde…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Subrogation of obligations

Article 248 C

…ferability with an approved intermediary chosen from a list set by decree. (1) Decree no. 82-401 of 13 May 1982 (JO of 14).

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Territoriality

Article 259 C

The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Income tax deducted at source

Article 204 C

…within the meaning of Article 238-0 A of this Code ;b) To employees who, by application of Article 13 of Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxable transactions

Article 256 C

I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 C

…rst paragraph, companies leasing assets under the conditions provided for in 1 and 2 of Article L. 313-7 of the French Monetary and Financial Code and those operating leasing transactions with a purch…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763 C

When the administration establishes that a fonds commun de placement à risques, a fonds professionnel de capital investissement or a société de libre partenariat whose rules or articles of association…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Collectivités régies par l'article 73 de la Constitution et collectivités de Saint-Barthélemy, de Saint-Martin et de Saint-Pierre-et-Miquelon - Temporary regime

Article 750 bis C

…y Article 73 of the Constitution, in the collectivities of Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 C

I. - Listed property investment companies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 72 C

Farmers may not apply the provision for price increases provided for in 5° of 1 of Article 39 (1). The total amount of provisions for price increases set aside before 1 January 1984 may, as from the f…

AI translation · Updated 8 Nov 2023Open Article
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