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Showing 3561–3570 of 36024 articles for “Art. Cass. com. 23 September 1982 · Cass. 3e civ. 6 December 2005 · CA Paris 22 November 2007 · Cass. com. 15 January 2002 · Cass. 1re civ. 13 December 2005”
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.
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
The tax credit defined in Article 244 quater V is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter T.
…of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities making it up, the content of which shall be set by decree, shall…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
…hin ninety days of receipt of this request, a representative in France authorised to receive communications relating to the assessment, collection and litigation of tax (1).However, the obligation to…
…os; 2° Or holding at the close of the financial year, directly or indirectly, more than half of the capital or voting rights of a legal entity (legal person, body, trust or comparable institution esta…
A decree in the Council of State shall specify the conditions and procedures for the application of this section.
To take account of geographical distance or professional or medical constraints, the chairman of the panel called upon to reach a decision may decide, with the agreement of the person subject to the d…
The health, safety and working conditions training courses provided for in article L. 2315-18 may be paid for by the skills operator under the financial section mentioned in 2° of article L. 6332-3, i…
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