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Showing 3111–3120 of 67429 articles for “Art. 1078-1 and 1078-7”
L'à-valoir mentionné à l'article L. 731-22-1 of the French Rural and Maritime Fishing Code is deductible from the profit or loss for the financial year in which it is paid. However, when the taxable i…
…ogress consists solely of advances to crops which are entered, at their cost price, in the incoming and outgoing stocks of agricultural holdings subject to the system of taxation based on actual profi…
…y mentioned in article 8, who carries out an agricultural activity within the meaning of article 63 and which is subject to the mandatory system of taxation based on actual profits, income tax may be…
A decree sets out the conditions for application of
For the purposes of this section, exploration diving means diving without any teaching.
Depending on the gases used, the level of qualification of the supervisors and the skills of the divers, the diving areas are defined as follows: 0 to 6 metres; 0 to 12 metres; 0 to 20 metres; 0 to 40…
Diving activities are marked out in accordance with current regulations.
Several divers who together make a dive with the same characteristics of duration, depth and path, even if they breathe different mixes, constitute a group. When the group is made up of divers with di…
…a qualification mentioned in Annex III-15 b. This person is responsible for the conduct of the dive and ensures that its characteristics are appropriate to the circumstances and the abilities of the d…
…ned in Annexes III-14 a, III-17 a or III-18 a, in particular by presenting a certificate or diploma and, where appropriate, a logbook enabling the diver's experience to be evaluated. In the absence of…
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