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Showing 3311–3320 of 9704 articles for “Art. CJEU – Agro – 16 Feb. 2017 – C-507/15”
A European patent with unitary effect and a French patent application or a French patent with the same filing date or the same priority date, covering the same invention and belonging to the same inve…
The entry in the register of unitary protection conferred by a patent of acts transferring or amending the rights attached to a European patent with unitary effect renders these acts enforceable again…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
…the following conditions: 1° In addition to the conditions set out in articles L. 214-28 and L. 214-160 of the Monetary and Financial Code, the securities taken into account directly in the 50% invest…
Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…
I. - The share savings plan is open and operates in accordance with articles L. 221-30, L. 221-31 and L. 221-32 of the Monetary and Financial Code and the share savings plan intended for the financing…
I. - Sums paid by the company in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code, are exempt from income tax established…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating t…
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