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Showing 241–250 of 21327 articles for “Art. GC – Daimler-Chrysler v Commission – T-235/01”
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
…o corporation tax under ordinary law that publish one or more press publications or online press services providing political and general information, or one or more press publications or online press…
…income tax equal to 25% of the amount of interest on loans taken out to acquire, as part of a takeover transaction, a fraction of the capital of a company whose securities are not admitted to trading…
…ntioned in 1 of II. This tax benefit applies under the same conditions to subscriptions made by individuals in joint ownership. This tax advantage applies, under the same conditions, to subscriptions…
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…ts relating thereto as defined in article 150-0 A to a company subject to corporation tax or an equivalent tax is deferred if the conditions set out in III of this article are met. The taxpayer mentio…
…ed sports federations to the management of these medal-winning athletes may, at the express and irrevocable request of their beneficiary, be divided equally over the year during which the taxpayer dis…
…s set for filing the declaration concerning their first financial year or their first period of activity referred to in article 53 A or 1 of article 223 (1). This period also applies to new businesses…
The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).
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