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Showing 121–130 of 33006 articles for “Art. CJEU – C-48/16 – 17 May 2017”
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
…the State under the conditions provided for in Article 1 of Ordinance no. 59-248 of 4 February 1959 may, as soon as their subscription is paid, make an exceptional write-down equal to the amount of th…
…se main surface area is less than 400 square metres and which are not part of a commercial complex, may be subject to a reduction of between 1% and 15%. Entitlement to the allowance referred to in the…
The Autorité de contrôle prudentiel et de résolution may refer a matter to the European Banking Authority in any of the following situations:1° A request for cooperation, in particular for the exchang…
I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from prope…
I.-The family crèches mentioned in 3° of II of article R. 2324-17 contribute to the provision of both occasional and regular childcare for young children, as well as to the development of the skills o…
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…
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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