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Showing 181–190 of 34284 articles for “Art. Cass. 1ère civ. 9-6-2022 n° 20-21.277 F-B”
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…
I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…
Direct grants are awarded to distribution companies eligible for financial support for film distribution for each film released or due to be released in cinemas between 14 October 2020 and 18 November…
An indemnity intended to cover damage to crops caused by events of climatic origin which is acquired in respect of a financial year, but covers a loss actually incurred in respect of a subsequent fina…
I. The taxable profit of farmers subject to a real taxation system who benefit from start-up aid for young farmers provided for in article D. 343-3 du code rural et de la pêche maritime , is determine…
The right of recovery provided for in Article 103(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, applicab…
…cluded in the area of competence of a community development syndicate created in application of loi n° 70-610 du 10 juillet 1970, may decide, by a deliberation taken before 1 July 1986, that all resid…
The duties of specialist assistant may be carried out in the courts and magistrates referred to in article 628-1 category A and B civil servants as well as persons holding, in subjects defined by decr…
For the purposes of this sub-section :1° The turnover share of the group or the lead company of the cartel means the ratio between the average turnover resulting from the programming of independent es…
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