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Showing 3571–3580 of 47383 articles for “Art. Cass. com. 19 June 2012 n° 11-13.176 · Cass. 1re civ. 3 December 1996 · Cass. com. 18 February 1997 · Cass. com. 19 March 2013 n° 11-26.566 · Cass. 3e civ. 28 February 2012 n° 11-10.705”
If the subject matter of the patent is an invention in the field of semiconductor technology, a compulsory or ex officio licence may only be granted for use for public non-commercial purposes or to re…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
…applies to the amount of income tax calculated in accordance with the conditions set out in article 197 and up to the limit of this amount. The provisions of 5 of the I of Article 197 are applicable.…
The tax credit defined in article 244 quater M is deducted from the income tax payable by the taxpayer in respect of the year during which the training hours were attended by the company director. If…
Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund.For each year, the fund manager calculate…
The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit excee…
I. - The tax credit defined in article 244 quater V is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year in which the credit institution or finance…
The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article.…
La retenue prévue au 2 de l'article 119 bis releases taxpayers domiciled outside France for tax purposes from the income tax due on the sums that have been subject to this withholding.
…taken before 1 January 2010 or after each of their renewals, set aside the application of articles 199 undecies A, 199 undecies C and 199 novovicies and exclude certain business sectors from tax redu…
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