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Showing 161–170 of 10142 articles for “Art. CJEU – Ingmar – 9 Nov. 2000 – C-381/98”
…t have been duly declared to the social security bodies.III. - The rate of the tax credit is set at 9%.IV. - The tax credit calculated by the partnerships mentioned in articles 8,238 bis L, 239 ter an…
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…
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…
I. - The public establishments for inter-municipal cooperation mentioned in 1 of III of Article 1379-0 bis are substituted for the member municipalities for the provisions relating to the business pro…
I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…
…tions by venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions, deducted from net capital gains on…
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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…
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…
…d into 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…
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