Article 223 quinquies C
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…
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Showing 121–130 of 15668 articles for “Art. CJEU – Pierre Fabre – Case C-439/09 – 13 Oct. 2011”
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…
…l of nitrogen oxides below that corresponding to Tier III as defined in paragraph 5.1 of regulation 13 of Annex 6 to the International Convention for the Prevention of Pollution from Ships. This 3° al…
…taxpayer when he or she or one of the spouses subject to joint taxation is in one of the following cases: disability corresponding to classification in the second or third of the categories provided…
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…ems, uses the services of another company, under a sub-contracting agreement governed by law no. 75-1334 of 31 December 1975 relating to sub-contracting; >. 3. A joint order by the ministers responsib…
…buildings, is depreciated under the conditions mentioned in 2° of 1 of Article 39. However, in the case of the buildings referred to in the second paragraph of Article 39(10), the cost price of the b…
…agraph are no longer met, the valuation of contracts at their market value ceases to apply; in this case, the cash flows relating to these contracts are attached to the results according to the accrue…
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…
…ent provided for in this article is subject to compliance with Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning o…
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