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Showing 1–10 of 5136 articles for “Art. aff. C-536/20”
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…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
The inaccurate characterisation of a judgment by the judges who delivered it shall have no effect on the right to appeal. If the appeal is declared inadmissible on account of such inaccuracy, the deci…
The sale or gift of a house, with all that is in it, does not include cash, nor active debts and other rights, the titles to which may be deposited in the house; all other chattel effects are included…
Also applicable are the rules laid down by articles 418 to 426 concerning the bringing of a civil action; by articles 427 to 457 relating to the taking of evidence subject to what is said in Article 5…
Unmarked works purchased by manufacturers and merchants, even for their personal use, must be presented for inspection within three days or broken. Any gold, silver or platinum work found unmarked at…
I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…
Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…
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