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Showing 3681–3690 of 59987 articles for “Art. 1–3”
Script rewriting grants may also be awarded to the authors' collaborators, who are responsible for helping with the rewriting process.
Selective financial aid is awarded to production companies to support the production of audiovisual works belonging to the music video genre intended for public distribution in France, which have arti…
Subject to the provisions of article 15-II, the gross income of buildings or parts of buildings which the owner reserves the right to use is made up of the amount of rent that they could produce if th…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
In accordance with article L. 414-13, when the foreign national's application concerns a profession and a geographical area characterised by recruitment difficulties, the residence permits provided fo…
Each commission comprises the prefect, as chairman, and the departmental director of public finance, as vice-chairman. Each of these persons may be represented by a delegate in accordance with the pro…
If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
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