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Showing 1–10 of 57646 articles for “Art. C-37/20 and C-601/20”
…ies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments amending Council Directives…
…efined as any widely held undertaking or investment fund with a diversified portfolio of securities and subject to the rules for the protection of unitholders in the country in which it is established…
…of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial profits and property income as well as…
…flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and irrevocable option of the taxpayer, the capital gains mentioned in the same first paragraph are…
I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…
…the capital gain calculated as the difference between the actual value of these assets on that date and their tax value. This reintegration is made in equal parts over a period of four years. The disp…
…nefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for the acquisition and installation of an electric vehicle charging system in…
…ided for the business property tax, the business property tax, due by businesses in respect of 2010 and 2011, for the amount issued for the benefit of the local authority syndicates is subject to a re…
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.
…eaux for the person mentioned in c, the Conseil supérieur du notariat for the person mentioned in e and the Conseil national de l'ordre des experts-comptables for the person mentioned in f.Alternates…
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