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Showing 1–10 of 8012 articles for “Art. CJEU – Kontogeorgas – C-104/95 – 12 Dec. 1996”
…ome tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding financial costs, directly linked to the installa…
The agent shall owe interest on the sums which he has employed for his use from the date of such employment; and on those of which he is in arrears from the day on which he is put in default.
The amount of the gains mentioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable…
Special investigative techniques are authorised: 1° During the investigation, by the liberty and custody judge at the request of the public prosecutor; 2° During the investigation, by the examining ma…
The administrative account, on which the local authority is called to deliberate in accordance with article L. 72-101-9, presents by separate column and in the order of the chapters and articles of th…
…sexies, members of the air quality monitoring organisations provided for by article 3 of law no. 96-1236 of 30 December 1996 on air and the rational use of energy, are authorised to deduct from the ta…
…by the business and machines intended for intensive computing acquired on an integrated basis, from 12 April 2016 until 14 April 2017. Notwithstanding the first paragraph of this I, the deduction appl…
Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
A reservist customs officer who suffers damage during periods of employment or training in the reserve and, in the event of death, his dependants, shall be entitled, at the expense of the State, to fu…
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