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Showing 61–70 of 15668 articles for “Art. CJEU – Pierre Fabre – Case C-439/09 – 13 Oct. 2011”
…l as the legal claims, reports and declarations referred to in 2 of Article 37 of the same decree ; 13° For the publication of decisions and deeds recording withdrawals referred to in d of 4° of Artic…
…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…
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°…
…a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided for in Article 8 of this…
…e income tax reduction provided for in that same article, its investment quota provided for, as the case may be, in I of article L. 214-30 of the Monetary and Financial Code, in I of l'article L. 214-…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
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…
…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…
…ay request the deferral of payment of a maximum of three instalments to the next instalment, in the case of monthly payment, or of one instalment to the next, in the case of an option for quarterly pa…
…e debtor entity. >. 4. For each of the services rendered, the precise description, depending on the case, of the unit prices and the quantities or the fixed prices. 5. The amount and rate of value add…
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