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Showing 2691–2700 of 46024 articles for “Art. 990 I”
Producers and distributors shall take all appropriate measures to contribute to compliance with all the safety obligations laid down in this Title.
A product is presumed to satisfy the general safety obligation set out in article L. 421-3, with regard to the risks and categories of risk covered by the standards applicable to it, where it complies…
A product is deemed to satisfy the general safety obligation set out in article L. 421-3, when it complies with the specific regulations applicable to it aimed at protecting consumer health or safety.
In cases other than those mentioned in articles L. 421-5 and L. 421-6, the compliance of a product with the general safety obligation is assessed by taking into account the following elements in parti…
Expenses relating to advertising prohibited by the articles L. 3323-2, L. 3323-4 and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation…
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…
Donations received by a company that has suffered loss as a result of a natural disaster recorded by an order issued pursuant to article L. 125-1 of the Insurance Code or an event with harmful consequ…
Interest, arrears and other income from bonds, debts, deposits and guarantees, royalties from the assignment or concession of operating licences, patents, trademarks, manufacturing processes or formul…
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