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Showing 3561–3570 of 4128 articles for “Art. 7.1.b”
I. - The income tax corresponding to the capital gain realised on the property or rights mentioned in articles 150 U to 150 UC is paid by the individual, company or group that transfers the property o…
A sports association or company referred to in Articles L. 122-1 or L. 122-2 may enter into a contract with a professional athlete or trainer whom it employs relating to the commercial exploitation of…
For the purposes of this Chapter : (a) personalised security data means personalised data provided to a payment service user by the payment service provider for authentication purposes ; b) A unique i…
A redundancy for economic reasons is a redundancy carried out by an employer for one or more reasons not inherent in the person of the employee, resulting from the elimination or transformation of a j…
Control of receipts from the exploitation of cinematographic or audiovisual works and documents in cinematographic entertainment establishments is organised under the following conditions: 1° Exhibito…
Co-ownership of a patent application or patent is governed by the following provisions: a) Each of the co-owners may exploit the invention for his own benefit, subject to equitable compensation for th…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax…
I. - Companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A , 44 terdecies to 44 septdecies may benefit from a tax credit equal to the…
I.-Tobacco product manufacturers and importers shall enter into a contract for the storage of data accessible through the unique identifier with an independent third party, for the purpose of hosting…
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