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Showing 411–420 of 38916 articles for “Art. 1078-7 & 1078-3”
To be eligible for selective financial support, short-length audiovisual works must receive an initial contribution from one or more television or on-demand audiovisual media service publishers.
Each entry fee corresponds to the entry of a single spectator.All spectators are required to keep proof of their entry fee until the end of the film show.
The operators of cinematographic entertainment establishments may use different categories of tariffs that they determine for the admission of spectators.Each of the tariff categories is associated wi…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
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The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
I. Subject to the application of articles 71 and 72 A to 73 E, the actual profit of the agricultural holding is determined and taxed according to the general principles applicable to industrial and co…
For the levying of transfer duties free of charge, no account shall be taken of the family relationship resulting from simple adoption.This provision does not apply to transfers falling within the sco…
For the prosecution, investigation and trial of offences falling within the scope of article 706-72, the public prosecutor, the investigating division, the criminal court and the Paris assize court ha…
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