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Showing 701–710 of 21275 articles for “Art. Cass. com. – 20 Mar. 2024 – no. 22-22.450”
I.-In order to be extended, the branch agreement concluded at national level must contain clauses relating to the determination of the rules for negotiation and conclusion, as provided for in articles…
…year for which tax was assessed is determined in accordance with the rules set out in I of article 204 H. However, the income taken into account is made up of the sum of that which he or she has pers…
1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
…f derogation, the new communes mentioned in article L. 2113-1 created after the promulgation of law no. 2010-1563 of 16 December 2010 on the reform of local authorities, which have 10,000 inhabitants…
…to account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect of the first s…
…ean Insurance and Occupational Pensions Authority pursuant to Article 19 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council of 24 November 2010. The final decision taken by…
…immediately deductible, mentioned in the last paragraph of this article in its wording prior to law no. 2018-1317 of 28 December 2018 on finance for 2019, not charged at the close of the last financia…
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
I. - No proceedings based on articles 226-10, 226-13 and 226-14 of the French Criminal Code may be brought against : a) The persons mentioned in Article L. 561-2 or their directors and officers or the…
1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed…
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