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Showing 651–660 of 45101 articles for “Art. 151 septies B · CSS Art. L 131-6”
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action…
1. Companies operating an online press service, recognised pursuant to Article 1 of Act no. 86-897 of 1 August 1986 reforming the legal status of the press, developing professional information or prom…
I. - Non-built properties classified in the second and sixth categories defined in article 18 of the ministerial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of artic…
Taxable resellers may request to apply the provisions of Article 297 A to supplies of works of art, collectors' items or antiques subsequent to an import, an intra-Community acquisition or a supply su…
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
Clauses to be included in insurance contracts taken out in application of article L. 220-1 of the French Insurance Code instituting compulsory insurance for operators of funicular or cog railways, cab…
The Code of Civil Procedure is applicable in the departments of Bas-Rhin, Haut-Rhin and Moselle, subject to the specific provisions not repealed and the permanent provisions below.
The provisions of the Code of Civil Procedure do not apply to the following matters:- guardianship, legal administrations and curatorships under local law;- judicial division and judicial sale of real…
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