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Showing 2001–2010 of 65950 articles for “Art. CJUE 30-9-2021 aff. 299/20 and ord. 10-2-2022 aff. 191/21”
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
…with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
…es taxable over a period of five years following the conversion. In return, subsequent depreciation and capital gains relating to these fixed assets are calculated on the basis of the value attributed…
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
…ers of one of the organisations referred to in the aforementioned article, which is itself a member and insofar as they derive from transactions carried out with them.
…e of the items built or acquired with the aid of the said grant for the calculation of depreciation and capital gains subsequently realised. However, where the subsidy is paid annually in order to red…
…on is reintegrated into the taxable profit for the financial year during which the sale takes place and increased by a sum equal to the product of this amount by the rate of late payment interest prov…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
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