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Showing 151–160 of 6596 articles for “Art. aff. C-96/14”
The Director General of the Agence nationale de sécurité sanitaire de l'alimentation, de l'environnement et du travail shall immediately inform the European Medicines Agency and the other Member State…
I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…
I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…
I. - The public establishments for inter-municipal cooperation mentioned in 1 of III of Article 1379-0 bis are substituted for the member municipalities for the provisions relating to the business pro…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…
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