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Showing 61–70 of 21327 articles for “Art. GC – Daimler-Chrysler v Commission – T-235/01”
I. - The tax credit defined in article 244 quater V is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year in which the credit institution or finance…
Unless otherwise provided, the provisions of this code applicable to the départements and regions apply to the collectivité de Corse. For the application of these provisions: 1° References to the depa…
By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…
…expenses defined in III of the same article were incurred. The excess tax credit constitutes a receivable from the State in favour of the company for an equal amount. This claim is inalienable and non…
…y kind which, in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisions applicable t…
The tax credit defined in Article 244 quater V is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter T.
In the absence of available resources, the registration duties payable on the deeds and procedures required to obtain the decision declaring the estate vacant and to manage the estates mentioned in th…
Unless authorised by the customs authorities, goods imported under the temporary admission procedure and, where applicable, the products resulting from their processing or working, may not be transfer…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.
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