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Showing 191–200 of 10952 articles for “Art. CJEU – Unamar – 17 Oct. 2013 – C-184/12”
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…
…ecoming payable immediately, without prejudice to the late payment interest provided for in article 1727 deducted from the date on which this tax should have been paid.6. From 1 January 2000, when the…
…benefit from the compensation provided for in IV bis of article 6 of the 1987 finance law (no. 86-1317 of 30 December 1986), in place of their member municipalities, for losses of business property ta…
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…
…o be installed in non-road mobile machinery, amending Regulations (EU) No 1024/2012 and (EU) No 167/2013 and amending and repealing Directive 97/68/EC. 4° A sum equal to 20% of the original value, exc…
I. (Not applicable)II. - 1) Distributions 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,…
…the aforementioned Law no. 2009-1673 of 30 December 2009 and in III of Article 79 of Law no. 2018-1317 of 28 December 2018 on finance for 2019 may decide to make this reduction in compensation allocat…
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…
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