“(c) In determining the amount of tax payable in Canada for a taxation year by an individual who died in that year and, at the time was a resident of Canada, the amount of any inheritance tax payable in France, after deduction of the credit provided for in paragraph 2(c)(ii), in respect of property situated in France which forms part of the estate of that person shall be allowed as a deduction from the amount o ...[+++]f any tax otherwise payable in Canada, taking into account the deduction that is provided for under subparagraph (a) for tax payable in France, on income, profits or gains of the individual arising in France in that year.

“(c) In determining the amount of tax payable in Canada for a taxation year by an individual who died in that year and, at the time was a resident of Canada, the amount of any inheritance tax payable in France, after deduction of the credit provided for in paragraph 2(c)(ii), in respect of property situated in France which forms part of the estate of that person shall be allowed as a deduction from the amount o ...[+++]f any tax otherwise payable in Canada, taking into account the deduction that is provided for under subparagraph (a) for tax payable in France, on income, profits or gains of the individual arising in France in that year.

France exempts donations and bequests to public or public-interest bodies, including charities, from registration duties (taxes on transfers without consideration (droits de mutation à titre gratuit)) where such bodies are established in France.

Grant, in its entirety, the claim in the application made at first instance to the effect that Article 1(1) of Commission Decision 2013/448/EU (1) of 5 September 2013 concerning national implementation measures for the transitional free allocation of greenhouse gas emission allowances in accordance with Article 11(3) of Directive 2003/87/EC of the European Parliament and of the Council (notified under document C(2013) 5666) is annulled in so far as it rejects the inscription of the installation listed in Annex I, Point A, to that decision with the installation identifier DE000000000000563 on the list of installations covered by Directive ...[+++] 2003/87/EC (2) which Germany submitted to the Commission pursuant to Article 11(1) of Directive 2003/87/EC and the corresponding preliminary annual amounts of emission allowances allocated free of charge to these installations;

Grant, in its entirety, the first head of claim in the application made at first instance to the effect that Article 1(1) of Commission Decision 2013/448/EU (1) of 5 September 2013 concerning national implementation measures for the transitional free allocation of greenhouse gas emission allowances in accordance with Article 11(3) of Directive 2003/87/EC of the European Parliament and of the Council (notified under document C(2013) 5666) is annulled in so far as it rejects the inscription of the installations listed in Annex I, Point A, to that decision with the installation identifiers DE000000000001320 and DE-new-14220-0045 on the list ...[+++] of installations covered by Directive 2003/87/EC which Germany submitted to the Commission pursuant to Article 11(1) of Directive 2003/87/EC and the corresponding preliminary annual amounts of emission allowances allocated free of charge to these installations;

The final annual amount of free emission allowances should be determined by Member States in accordance with this Decision, Directive 2003/87/EC, Decision 2011/278/EU and with other relevant provisions of Union law.