Article 199 ter B bis
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
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Showing 2011–2020 of 2354 articles for “Art. 1733 C. civ.”
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
…Code, in the absence of any safeguard or receivership plan, or ordering its compulsory liquidation; c. They are majority-owned by natural persons or by legal entities majority-owned by natural persons…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…
I. - 1. When an AIFM established in a third country and whose reference Member State is France intends to manage units or shares of AIFs established in another Member State of the European Union, eith…
For the purposes of this Chapter, the following definitions shall apply 1° "Act of terrorism": the acts defined in Article 1(4) of Council Regulation (EU) No 2580/2001 of 27 December 2001 on specific…
The implementation of medically assisted procreation is preceded by individual interviews of the requesting woman or couple with one or more doctors and other health professionals from the centre's mu…
I.-The college of the Haut conseil du commissariat aux comptes comprises: 1° Four magistrates, including: a) A member of the Cour de cassation, chairman of the Haut conseil; b) Two magistrates from th…
I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…
…50 U;b. to disposals of land that has been classified as building land for more than eighteen years;c. when the sale price of the land, defined in article 150 VA, is less than the acquisition price, a…
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