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Showing 3091–3100 of 68277 articles for “Art. 1 à 5”
…horisation holder who does not himself carry out the advertising operations referred to in Articles 119 and 120 of Regulation (EU) 2019/6 of 11 December 2018 shall declare to the Director General of t…
…description of the drinking water transport and distribution works referred to in article L. 2224-7-1 and the detailed description of the wastewater collection and transport works referred to in artic…
…ty of these functions is ensured by a person present in the establishment or service, falling under 1° or 2° of article R. 2324-42 and having professional experience with young children. Exceptionally…
…f derogation from Article 38, the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and the investment firms mentioned in article L. 531-4 of t…
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…
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…
…n office or an information office, either directly or through a company in which they hold at least 10% of the capital, may set up a tax-free provision in an amount equal to the losses incurred during…
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
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…
…bsence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of €100,000 if they are allocated by the donee, no later than the last day of the third month following…
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