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Showing 301–310 of 8012 articles for “Art. CJEU – Kontogeorgas – C-104/95 – 12 Dec. 1996”
The management account drawn up by the local authority's accounting officer is submitted to the local authority's chairman to be attached to the administrative account, as a supporting document.
The appropriations allocated to expenditure for each financial year may not be used to pay expenditure for another financial year.However, expenditure committed but not mandated at the close of the fi…
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…
I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…
…in 2° of 2 bis of the same Article 238-0 A, or subject to this same withholding tax at the rate of 12.8% when the shareholder is an individual domiciled outside France for tax purposes.However, when…
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…
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…
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…
I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…
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