Article 31
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…
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Showing 2161–2170 of 59993 articles for “Art. 1-3-1995”
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…
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…
The Social and Economic Committee shall be informed, prior to their use, of any methods or techniques used to assist in the recruitment of job applicants and of any changes thereto. It shall also be i…
In the absence of an agreement mentioned in article L. 3142-32, the following provisions apply: 1° The minimum duration of the leave is six months and the maximum duration is eleven months ; 2° The ri…
It is forbidden to prescribe medicines classified as narcotics or subject to narcotics regulations for treatment lasting more than twenty-eight days.This period may be reduced for certain designated m…
The order forms referred to in article R. 5132-31 are kept and filed by dispensing pharmacists under the same conditions as prescriptions for narcotics.
Doctors, dental surgeons, midwives and veterinary surgeons may only have medicines classified as narcotics issued and held for their professional use up to the limit of a provision for urgent care. Th…
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