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Showing 111120 of 10740 articles for Art. CJEU – Granarolo – 14 July 2016 – C-196/15

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

Article 244 quater C

…edit mentioned in I is subject to compliance with Article 15 of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in applic…

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

…ilities using mechanical wind energy, from the application of the last paragraph of II of l'article 1478. For public establishments of inter-municipal cooperation subject in 2011 to the provisions of…

AI translation · Updated 7 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

…h paragraph of III, the last paragraph of IV and the tenth paragraph of V of article 11 of law n° 2014-58 du 27 January 2014 de modernisation de l'action publique territoriale et d'affirmation des mét…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Obligations of legal persons

Article 223 quinquies C

I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII quater : Deferral of taxation on capital gains realised from property exchange transactions with the State, local authorities and public establishments

Article 238 octies C

I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 200 quater C

1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…

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

Article 38 bis C

By way of exception to the provisions of Article 38, interest rate or currency swaps entered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and whic…

AI translation · Updated 8 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

1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…

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
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