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Showing 1321–1330 of 2823 articles for “Art. 23°”
1. Any ship that has been registered in one part of the Customs territory and transfers its port of registry to another part of the same territory is required to pay any difference that may exist betw…
1. Subject to the provisions of 2 below, articles incorporated into French ships outside the Customs territory are treated as if they were imported directly into the part of the Customs territory wher…
I. - The annual tax on vacant accommodation is applicable:1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between t…
Expenses relating to advertising prohibited by the articles L. 3323-2, L. 3323-4 and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation…
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
I.-Companies subject ipso jure or by option to an actual taxation system may, under the conditions provided for in this article, subject to separate taxation at the rate provided for in the second par…
1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax…
If the guarantee given by a natural person to a professional creditor was, at the time it was entered into, manifestly disproportionate to the income and assets of the guarantor, it shall be reduced t…
The person who undertakes to provide a legal or judicial guarantee must be sufficiently solvent to meet the obligation. If this guarantor becomes insolvent, the debtor must substitute another guaranto…
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