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Showing 101–110 of 5136 articles for “Art. aff. C-536/20”
Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of t…
In accordance with article L. 8222-4 of the French Labour Code, when the co-contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulti…
Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…
…of their travel and accommodation expenses under the conditions applicable to local civil service staff.
The Autorité de contrôle prudentiel et de résolution may refer a matter to the European Banking Authority in any of the following situations:1° A request for cooperation, in particular for the exchang…
1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…
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