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Showing 981–990 of 4740 articles for “Art. 257 bis · CJUE 27 November 2003”
…219. For companies that are members of a group within the meaning of Article 223 A or Article 223 A bis, the 50% limit applies for the group as a whole by reference to the tax payable by the parent co…
…be paid to an establishment that it has designated under the conditions set out in article D. 6241-27, in particular: 1° Due to the definitive cessation of activity of this establishment; 2° Due to t…
…services as well as to non-trading companies of means defined in article 36 of law no. 66-879 of 29 November 1966.Companies retain the benefit of these provisions for the first year following the year…
…ernal inspection procedures by defining the same requirements as those laid down in Article R. 5212-27;3° The decisions of the Director General of the Agence nationale de sécurité du médicament et des…
…Articles 107 and 108 of the Treaty. IV. IV.-When the partnerships referred to in Articles 8 and 238 bis L or the groupings referred to in Articles 239 quater, 239 quater B, 239 quater C and 239 quater…
…cable, by sums paid by the company to retirement savings plans which are exempt pursuant to a and a bis of 18° of Article 81. II. - (Repealed). III. - If the farm manager has taken out a contract for…
…graph of Article 4 of Regulation (EU) 2015/2120 of the European Parliament and of the Council of 25 November 2015. The detailed rules for the application of this article shall be specified by decree.
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
…10-7 and whose board of directors includes one or more members appointed pursuant to article L. 225-27 of this code or of I of article 7 of the ordinance n° 2014-948 of 20 August 2014 relating to the…
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…
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