Translation of "Franc d'impôt " (French → English) :

Canada-France Income Tax Convention Act, 1976

franked investment income (UK)

tax-free rollover [ rollover | tax-free transfer ]

Convention of 9 September 1966 between the Swiss Confederation and the Republic of France for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital and for the Prevention of Tax Fraud and Tax Evasion | Convention of 9 September 1966 between the Swiss Confederation and the Republic of France for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital

free-throw line [ foul line | free throw line ]

after tax | clear of tax | tax deducted

before tax

free-throw lane

By decision of 16 October 2002 the Commission initiated the formal investigation procedure under Article 108(2) of the TFEU (‘the opening decision’) into the advantage resulting from the non-payment by Établissement Public à Caractère Industriel et Commercial ‘Électricité de France (E.D.F.), Service National’ (‘EDF’, which became the public limited company Électricité de France SA towards the end of 2004) of the corporation tax due, when it restructured its balance sheet in 1997, on some of the accounting provisions created free of tax for the renewal of the high-voltage transmission network (réseau d'alimentation général — RAG) and recl ...[+++]assified as capital.

Council Decision 2004/162/EC of 10 February 2004, adopted on the basis of Article 299(2) of the EC Treaty (now Article 349 TFEU), authorises France, until 1 July 2014, to apply exemptions or reductions to the dock dues tax for the products listed in the Annex of that Decision which are produced locally in the French overseas departments of Guadeloupe, Guyana, Martinique and Réunion.

companies under French law known as ‘société anonyme’, ‘société en commandite par actions’, ‘société à responsabilité limitée’, ‘sociétés par actions simplifiées’, ‘sociétés d’assurances mutuelles’, ‘caisses d’épargne et de prévoyance’, ‘sociétés civiles’ which are automatically subject to corporation tax, ‘coopératives’, ‘unions de coopératives’, industrial and commercial public establishments and undertakings, and other companies constituted under French law subject to the French corporate tax;

The scheme provided for in Article 39 CA of the General Tax Code, which has been implemented by France in infringement of Article 88(3) of the Treaty, is, with the exception of the measures referred to in Article 2, incompatible with the common market.