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Showing 151–160 of 18964 articles for “Art. aff. C-70/17 et C-179/17”
PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…
…n States, central banks and the public financial institutions of these States where the conditions set out in Article 131 sexies are fulfilled.
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
…icipality or each public establishment for inter-municipal cooperation with its own tax system. It determines the duration of application of the exemption from the year following that of the occupatio…
…pplies to buildings existing on 1 January 2017 and attached on that same date to an establishment meeting the conditions to benefit from the exemption from business property tax provided for in I sept…
…the local authority responsible for inter-municipal cooperation, in accordance with the conditions set out in I of Article 1639 A bis, the property tax base for shops and boutiques within the meaning…
In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in t…
…arking areas mentioned in III of this article with a surface area of less than five hundred square metres.V. - 1. - A rate per square metre is applied per district, defined below:1° First district: Pa…
The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…
…c and financial difficulties, may be approved under conditions defined by a decree in the Conseil d'Etat. These centres are set up at the initiative either of chartered accountants or firms that are m…
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