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Showing 991–1000 of 1626 articles for “Art. n° 2014-005334”
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
…ee no. 92-339 of 30 March 1992 .-moniteurs et allocataires-moniteurs normaliens régis par le décret n° 89-794 du 30 octobre 1989 modifié.-moniteurs en pharmacie régis par le décret n° 92-1229 du 19 no…
I. - With a view to recognition as a regulated market, the market undertaking shall draw up the rules of the market. These rules, which are transparent and non-discretionary, ensure fair and orderly t…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all r…
I. The taxable profit of farmers subject to a real taxation system who benefit from start-up aid for young farmers provided for in article D. 343-3 du code rural et de la pêche maritime , is determine…
For the application of this paragraph:1° An establishment's market share is defined as the ratio between the average sales achieved by this cinematographic entertainment establishment over a given per…
I.-The statutory auditors shall inform, as appropriate, the collegiate body responsible for administration or the body responsible for management and the supervisory body, as well as, where applicable…
I. - Establishments that sell periodicals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical p…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…
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