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Showing 2961–2970 of 69879 articles for “Art. I-1°-a”
1. Companies operating either a daily newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised…
The declining balance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured betw…
The coefficients used to calculate the diminishing balance depreciation of equipment and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are inc…
I. - Notwithstanding the provisions of 1 of Article 38, the taxable income of the Banque de France is determined on the basis of the accounting rules defined pursuant to Article L. 144-4 of the Moneta…
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
Persons required to make the withholding tax provided for in 1° of 2 of article 204 A declare each month to the tax authorities, directly or, for employers using the simplified arrangements provided f…
I. - In particular, the following services are provided by the professions concerned under the conditions set out in the third paragraph of article L. 444-1, the services listed below: 1° With regard…
The persons mentioned in 1°, 2° and 3° of article R. 6251-1 of the Labour Code are appointed for a period of five years by order of the regional and departmental director of youth, sports and social c…
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