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Showing 11–20 of 10218 articles for “Art. aff. C-497/01 · CJUE 10 November 2011”
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…
…attachment in the event of a published summons; 5° For the mention provided for in l'article R. 321-10 of the code of civil enforcement procedures; 6° For the striking off of the attachment; 7° For th…
…commissions of the same nature are themselves subject to value added tax under the domestic system; 10° Transactions subject to tax on insurance policies; 11° Transactions referred to in d and g of 1°…
…is distributed as follows: 15% to the Comité national des pêches maritimes et des élevages marins, 10% to the comités régionaux des pêches maritimes et des élevages marins within whose jurisdiction t…
…ommunes is allocated to this grouping by virtue of the articles 29 or 11, as amended, of law no. 80-10 of 10 January 1980 on the organisation of direct local taxation, the latter is substituted for th…
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°…
…option, the advance payment is paid in quarters no later than 15 February, 15 May, 15 August and 15 November. The option is exercised with the tax authorities, under the conditions set out in article…
…a fine equal to 20% of the amount of the investments that would make it possible to achieve 50% or 100% of these quotas, as applicable. The amount of this fine or, as the case may be, of these fines…
…extent of 60% or more by one or more persons acting in concert within the meaning of Article L. 233-10 of the French Commercial Code. This condition is assessed on a continuous basis during each finan…
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
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