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Showing 231–240 of 45101 articles for “Art. 151 septies B · CSS Art. L 131-6”
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…
Any breach of the pre-contractual information obligations mentioned in 5° of article L. 111-1 is punishable by an administrative fine of up to €15,000 for a natural person and up to €75,000 for a lega…
I.-Where the author has transferred all or part of his rights on an exclusive basis, he may, in the absence of any exploitation of his work, terminate ipso jure the transfer of all or part of those ri…
The following are participants in sporting competitions within the meaning of article L. 131-16: 1° Professional sportsmen and sportswomen, high-level sportsmen and sportswomen and sportswomen exercis…
To the extent strictly necessary for the fulfilment of a public service mission, the right to exploit a work created by a State employee in the performance of his duties or following instructions rece…
The value date of a cheque payment transaction denominated in euros may not differ by more than one business day from the date on which it is booked to a deposit account or a payment account.
Where the account holder is a sole trader with limited liability, the provisions of this section apply :- to accounts relating to unrestricted assets where the payment incident is the result of a cheq…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
When the cheque presented for payment must be declared to the Banque de France pursuant to the provisions of articles R. 131-34 and R. 131-35 and payment is refused for lack of sufficient funds, the d…
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