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Showing 431–440 of 45378 articles for “Art. L 237-29 · ANSA 09-068 · Cass. com. 26 September 2018”
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to arti…
The intermediaries referred to in article L. 228-29-7-2 facilitate the exercise by shareholders of their rights, in particular the right to attend and vote at general meetings, in accordance with the…
The trial jury is composed of six jurors when the court rules at first instance and nine jurors when it rules on appeal. The court must, by judgment, order, before the list of jurors is drawn, that, i…
Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
I.-It is hereby instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the…
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
1. Subject to the provisions of 4 and 5 below, and unless special provisions are made to the contrary, goods placed in free zones may, on leaving the free zone, be put to the same uses as if they had…
An expert opinion should only be ordered in cases where findings or consultation would not be sufficient to enlighten the judge.
The judge may base his decision on all the facts relating to the case before him, including those that may not have been alleged.
Goods on board ships whose forced release is duly justified are not subject to any duty or tax, except where the master is obliged to sell them. If this is not the case, the goods may be unloaded and…
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