Article 194
I. The number of units to be taken into account for the division of taxable income provided for in Article 193 is determined in accordance with the following provisions: FAMILY STATUS NUMBER OF UNITS…
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Showing 6671–6680 of 7188 articles for “Art. CJEU C-623/13”
I. The number of units to be taken into account for the division of taxable income provided for in Article 193 is determined in accordance with the following provisions: FAMILY STATUS NUMBER OF UNITS…
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…
I. - 1° The taxable amount for supplies by a taxable reseller of second-hand goods, works of art, collectors' items or antiques which have been supplied to him by a person who is not liable for value…
The following provisions of the preliminary chapters, I and III of Title III of Book I of this Part are applicable in New Caledonia and French Polynesia:1° Articles L. 1130-1 to L. 1130-6, in the vers…
I. - Chapter II, with the exception of article L. 3222-1, and Chapter III of Title II of Book II of this Part are applicable in New Caledonia and French Polynesia, subject to the adaptations set out i…
I.-The Minimum Capital Requirement shall be calculated in accordance with the following principles:a) It shall be calculated in a clear and simple manner, and in such a way that the calculation can be…
I. - Notwithstanding any provision to the contrary, the provisions of this Title are applicable to statutory auditors in the performance of their professional activities, whatever the nature of the en…
I.-La taxe prévue à l'article 299 is declared and settled by the taxpayer as follows: 1° For those liable for value added tax subject to the normal actual taxation system mentioned in 2 of Article 287…
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