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Showing 6811–6820 of 45952 articles for “Art. Cass. 1ère civ. 31-3-2021 n° 19-25.903 F-D”
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
The indemnities, benefits, distributions, net gains or income mentioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindeci…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
I. - Where the tenancy is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Articl…
For the purposes of applying value added tax, the letting of furnished or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accom…
I. - The turnover figures referred to in I and IV of article 293 B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with t…
Taxable persons established in France may apply for a refund of the value added tax borne in another Member State under the conditions laid down in Council Directive 2008/9/EC of 12 February 2008 layi…
I. - 1° Value added tax included in the sale price of second-hand goods, works of art, collectors' items or antiques that have been taxed in accordance with the provisions of Article 297 A is not dedu…
The sports association or company, in conjunction with the professional leagues, shall ensure that the person in charge of relations with supporters periodically undergoes "supporter relations" traini…
At the first meeting following their appointment, each member of the College of the French Anti-Doping Agency takes the following oath: "I swear to fulfil my duties as a member of the College of the F…
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