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Showing 2981–2990 of 3310 articles for “Art. 39 C”
Where the inventor is a natural person who is not covered by Article L. 611-7 and who is hosted under an agreement by a public or private legal person carrying out research, the right to the industria…
1. With regard to woods, oseraies, alder groves and willow groves located in France, the taxable agricultural profit from the felling of woodland is set at a sum equal to the income used as the basis…
The mission of the Centre national du cinéma et de l'image animée is :1° To observe developments in the professions and activities of the cinema and other arts and industries of the moving image, thei…
I. - 1. Employees and the persons referred to in 1°, 2° and 3° of b of Article 80 ter called from abroad to take up employment with a company established in France for a limited period are not subject…
I. The number of units to be taken into account for the division of taxable income provided for in Article 193 is determined in accordance with the following provisions: FAMILY STATUS NUMBER OF UNITS…
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…
I. - 1° The taxable amount for supplies by a taxable reseller of second-hand goods, works of art, collectors' items or antiques which have been supplied to him by a person who is not liable for value…
I.-In order to be extended, the branch agreement concluded at national level must contain clauses relating to the determination of the rules for negotiation and conclusion, as provided for in articles…
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