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Showing 101–110 of 8012 articles for “Art. CJEU – Kontogeorgas – C-104/95 – 12 Dec. 1996”
The marketing authorisation, the early access authorisation pursuant to 1° of II of article L. 5121-12 or the compassionate access authorisation pursuant to II of article L. 5121-12-1 or the compassio…
The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
The allocation under the second fraction of the special assistance is reimbursed in the following situations: a) When the use of the facility is changed; b) When, at the end of a period of two years f…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
The authorisation mentioned in 1° of article 706-95-12 is issued for a maximum period of one month, renewable once under the same conditions of form and duration. The authorisation mentioned in 2° of…
…ets in financial instruments amending Council Directives 85/611/EEC and 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council and repealing Council Directive 93/22/EEC, whose…
To assess the limit referred to in Article L. 214-39, account is taken of :1° In the denominator, the assets mentioned in 1° to 4° of I of article R. 214-87 ; 2° In the numerator :a) The debt of the r…
…are applicable to the start-up grant for young farmers provided for in articles D. 343-9 to D. 343-12 of the rural and maritime fishing code when it is allocated to the creation or acquisition of fix…
Leases for construction or rehabilitation (number 78 in table 5) give rise to the collection of an emolument composed of:1° A component proportional to the payments made on any basis whatsoever during…
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