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Showing 6511–6520 of 7036 articles for “Art. 239 nonies”
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
Municipalities are prohibited from assuming responsibility in their own budgets for expenditure on the public services referred to in article L. 2224-1.However, the municipal council may decide on suc…
I. - For offences for non-payment of tolls recorded by sworn agents of the operator of a motorway or road structure open to public traffic and subject to tolls, including in the context of Article L.…
Any person whose identity is recorded in the file is subject, as a security measure, to the obligations set out in this article. The person is required to: 1° Provide proof of his or her address, a fi…
Conditional release aims to reintegrate convicts and prevent re-offending.Conditional release may be granted to convicts who have to serve one or more custodial sentences if they demonstrate serious e…
I.-The regional sports conference for French Guiana is made up of four colleges: 1° The college of State representatives comprises : a) The Prefect of French Guyana or his representative; b) The Recto…
MOTORBIKE ACROBATICS EVENTS(art. A331-22 and A331-23) DefinitionEvents featuring acrobatics on motorbikes.Rules relating to the circuit or courseThe length and nature of the track are free. The minimu…
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