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Showing 2931–2940 of 11058 articles for “Art. aff. C-444/10 · BOI-TVA-CHAMP-10-10-50-10”
Where it is considering taking a write-down, conversion, transfer or other resolution measure in respect of an asset located in a third country or in respect of rights, undertakings, capital securitie…
I. - A transfer of ownership of equity securities referred to in Chapter II of Title I of Book II or other ownership securities, as well as assets, rights or obligations of a person subject to a resol…
Invoices and statements must contain the following informationNo formalities other than those provided for in the General Tax Code are required for invoices or statements sent as supporting documents.…
I. - Listed property investment companies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21…
The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
I. - Housing acquired with a view to rental, with financial assistance from the State or with a subsidy from the National Urban Renewal Agency, pursuant to 3° and 5° of Article L. 831-1 du code de la…
I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…
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