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Showing 101110 of 18068 articles for Art. CJEU – Euronics Belgium – 8 March 2013 – C-343/12

French General Tax CodeIn force
XXVIII: Tax credit for competitiveness and employment

Article 244 quater C

…e tax credit is set at 9%.IV. - The tax credit calculated by the partnerships mentioned in articles 8,238 bis L, 239 ter and 239 quater A or the groupings mentioned in articles 238 ter, 239 quater, 23…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIIa: Taxes levied for the benefit of communities of communes and public establishments for inter-communal cooperation

Article 1609 quinquies C

…d energy located on the territory of these municipalities as of the publication of the loi n° 2005-781 du 13 juillet 2005 de programme fixant les orientations de la politique énergétique, and collect…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies C

…tion of the ship or boat is concluded from 1 January 2022 until 31 December 2024; 3° A sum equal to 85% of the additional capitalised costs, excluding financial costs, directly linked to the installat…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

Article 1609 nonies C

…garantie individuelle des ressources communales et intercommunales provided for in 2.1 of Article 78 of Law no. 2009-1673 of 30 December 2009 on finance for 2010, excluding the fraction calculated in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 ter C

Par exception aux dispositions du premier alinéa du 5° du 1 de Article 39, the provision set aside to cover the costs of dismantling, removing installations or restoring a site, which result from a le…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 quinquies C

…to an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-248 of 4 February 1959 may, as soon as their subscription is paid, make an exceptional write-down equa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 octies C

The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7b: Temporary withholding of cash

Article 67 ter C

The temporary detention order referred to in article 67 ter B may be appealed by the person to whom it is notified and, in the case of a different person, by the owner of the cash, before the presiden…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater C

…meaning of the articles 201 and 202 when this transfer benefits from the provisions of l'article 238 quater B.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis C

…actual receipt of the sums received in respect of the compensation or from the date of law no. 57-198 of 22 February 1957 if the receipt took place earlier;2° That it is charged against the liability…

AI translation · Updated 8 Nov 2023Open Article
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