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Showing 1221–1230 of 66696 articles for “Art. L 146-1 · Cass. com. 3 December 1991 · Cass. soc. 19 June 2013”
Reasons shall be given for any refusal to execute an order freezing property or evidence. It shall be notified without delay to the judicial authority of the issuing State by any means that leaves a w…
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 O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
The tax credit defined in Article 244 quater W is deducted from the income tax due by the company in respect of the financial year during which the event provided for in IV of the same article occurre…
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.
When the decision grants the authorisation requested, the Prefect will have an extract of this decision published, at the beneficiary's expense, in two regional or local newspapers circulated in the d…
For the application of the provisions of article L. 752-5-1 and of II of article L. 752-23, the mayor, on the territory of his municipality, or, if he is competent, the president of the public establi…
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