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Showing 111–120 of 47060 articles for “Art. CJUE ord. 10-2-2022 aff. 191/21”
Decrees issued by the Director General of Customs and Indirect Taxation set out the terms and conditions for the application of the open livestock account system.
I. - In limited liability companies that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose man…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
Sums are calculated for the marketing by sale or rental in the form of videograms intended for the private use of the public of cinematographic works for which production approval has been granted. Th…
The services listed under numbers 93 to 97 of Table 3-1 give rise to the collection of the following fees:Number of the service (table 3-1 of article appendix 4-7) Description of service Fee 93 Certif…
All floors that are accessible barefoot and those of pool floors less than 1.50 metres deep are non-slip but not abrasive. To avoid water stagnation, the slopes of the decking should be between 3% and…
Notwithstanding the provisions of 5° of Article 713-20, the execution of the confiscation order may not, with regard to taxes or duties, customs and exchange, be refused on the grounds that French law…
The calculation rates are set at :- 125% for the fraction of the total box office takings of feature films up to €9,225,000;- 95% for the fraction of the total box office takings of feature films over…
In order to record offences subject to the fixed fine procedure and to receive payment for them, where payment is made immediately, ticketing officers use standard counterfoil receipt books, measuring…
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