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Showing 71–80 of 18964 articles for “Art. aff. C-70/17 et C-179/17”
…n, including that person, are considered to be financially linked to each other. This condition is met when a taxable person, or a non-taxable legal person, holds more than 50% of the capital of anoth…
…National Urban Renewal Agency, pursuant to 3° and 5° of Article L. 831-1 du code de la construction et de l'habitation or by means of financing provided for in l'article R. 372-1 of the same code, are…
…own planning code are, subject to Article 1636 B octies and the provisions governing these bodies, set according to rules similar to those applied for the taxes levied by the local authority unions re…
I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…
…ed in application of the loi n° 96-1241 du 30 décembre 1996 relative à l'aménagement, la protection et la mise en valeur de la zone dite des cinquante pas géométriques dans les départements d'outre-me…
…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 April…
…ases provided for in 5° of 1 of Article 39 (1). The total amount of provisions for price increases set aside before 1 January 1984 may, as from the first financial year opened after that date, be rein…
…the rural and maritime fishing code when it is allocated to the creation or acquisition of fixed assets.
Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involv…
The amount of the gains mentioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable…
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