Article 270
I. - Value added tax is assessed on the basis of returns filed by taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate th…
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Showing 4851–4860 of 7188 articles for “Art. CJEU C-623/13”
I. - Value added tax is assessed on the basis of returns filed by taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate th…
Unless otherwise stipulated, the procedures for applying this chapter are laid down by decree in the Conseil d'Etat, in particular :a) The content and procedures for drawing up and triggering the arra…
For the application of article R. 211-21-1, any insurance company operating in the territory of the French Republic must issue, free of charge, a certificate for each of the vehicles covered by the co…
The solvency margin referred to in Article L. 334-1 is made up, after deduction of losses, the portion of acquisition costs not recognised as a representation of regulated commitments and other intang…
The Board of Directors or Supervisory Board approves the reinsurance policy guidelines at least once a year. A report on the reinsurance policy is submitted to the Board each year. This report describ…
In implementing the provisions of Articles R. 356-52 and R. 356-53, the Autorité de contrôle prudentiel et de résolution shall assess whether the provision of information represents a disproportionate…
The following are exempt from land registration tax: 1° Registrations required by the State. However, the tax that has not been collected on a judicial or conventional mortgage registration must be pa…
A National Commission for Aeronautical Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by…
Where the granting of the tax benefits provided for by articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X and 244 quater Y is subject to t…
The Board of Directors of the French Office for Immigration and Integration comprises, in addition to its Chairman and two Members of Parliament appointed one by the National Assembly and the other by…
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