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Showing 101–110 of 18964 articles for “Art. aff. C-70/17 et C-179/17”
…veyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
For the determination of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, i…
1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the proc…
The levy referred to in article 117 quater is paid to the Treasury within the first fifteen days of the month following that in which the income is paid and subject to the same penalties as the withho…
In the absence of the information or proof prescribed by article 763, the highest duties shall be levied, in accordance with the same article, unless the overpayment is reimbursed, upon request submit…
…es who have neglected to submit to registration or to the merged formality, within the time limits set, the deeds that they are required to submit to either of these formalities shall be personally li…
Failing completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808,…
Failure to comply with the obligation set out in Article 1698 D entails the application of an increase of 0.2% to the amount of the sums paid using another means of payment. This surcharge is recovere…
…directly linked to this transaction. (1) As regards the individual identification number (SIREN, SIRET, intra-Community VAT, Trade and Companies Register (RCS), Trade Register (RM), Special Register o…
…nal panel of the judicial court mentioned in Article 706-176 exercise, throughout the jurisdiction determined pursuant to that same article, concurrent jurisdiction with that resulting from the applic…
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