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Showing 1441–1450 of 2325 articles for “Art. 1729 c”
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of executive production companies may benefit from a tax credit in respect of t…
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
1. For the application of this article:1° Petroleum products means petroleum products and assimilated products, excluding natural gas;2° Excise suspension schemes means the schemes mentioned in Articl…
The allowances mentioned in 2° of article R. 6152-23 are :1° Allowances for taking part in on-call duty or working periods in excess of weekly service obligations:a) hardship allowances corresponding…
1. a. Taxpayers who own, rent or occupy free of charge a dwelling located in France, used as their main residence, may benefit from an income tax credit for expenditure on the installation or replacem…
I.-A fine of 100,000 euros shall be imposed on :1° Any direct or indirect propaganda or advertising of tobacco, a tobacco product or the ingredients defined in article L. 3512-1 in breach of the ban l…
When requesting the opening of an investigation, the public prosecutor may, if the search to establish the truth for a crime or an offence punishable by a sentence of three years' imprisonment or more…
1. The declarant is authorised to rectify registered declarations subject to the following reservations:a) the correction must be requested :on import, before the customs service has authorised the re…
I. - Any tax, duty or charge provided for in this Code that has not been paid within the legal time limit shall give rise to the payment of interest on arrears.Interest for late payment applies from t…
I. - The first paragraph of article L. 113-15-2 applies to the following tacitly renewable insurance contracts covering natural persons outside their professional activities:1° Contracts in the classe…
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