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Showing 2021–2030 of 2317 articles for “Art. 787 C”
The reproduction and representation mentioned in the first paragraph of 7° of Article L. 122-5 are ensured, for non-profit purposes and to the extent required by the disability, under the following co…
The beneficiaries of the rights opened up by this title may not prohibit:1° Private and free representations made exclusively within a family circle;2° Reproductions made from a lawful source, strictl…
I. - Insurance and reinsurance companies may set aside tax-free provisions to meet exceptional expenses relating to operations that cover risks due to natural elements, atomic risk, civil liability ri…
1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time wor…
I. - The Preliminary Chapter of Title I of Book I of this Part shall apply to Wallis and Futuna, with the exception ofArticle L. 1110-7, and subject to the adaptations set out in II.Article L. 1110-2-…
I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…
I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
I. - The following are exempt from value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a…
I.-The situation of any convicted person serving one or more custodial sentences of a total duration of less than or equal to five years must be examined by the sentence enforcement judge with a view…
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