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Showing 91–100 of 34815 articles for “Art. 3°-b”
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…
In the case of online gambling or betting, the levy is due in respect of sums committed as part of a gambling or betting session carried out by means of a player account opened on a dedicated site as…
I. - A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quin…
I. - A health fee is introduced for the benefit of the State for the control of certain substances and their residues. This fee is payable by: 1 (Repealed); 2 (Repealed); 3 Collection centres or proce…
I. - A tax is hereby introduced payable by any electronic communications operator, within the meaning of Article L. 32 of the French Post and Electronic Communications Code, which provides a service i…
Any witness is entitled to the indemnity provided for in articles R. 129, R. 130 and R. 131 even though he has been awarded an allowance for travel and subsistence expenses.
Witnesses aged sixteen or over who are called to give evidence either at an investigative hearing or before courts and tribunals ruling on criminal, correctional or police matters receive an appearanc…
Where it is found that a witness, because of his infirmities had to be accompanied by a third party, the latter shall be entitled to the compensation provided for in articles R. 129 and R. 130.
When children under the age of sixteen called as witnesses under the conditions provided for in the preceding article are accompanied by a person under whose authority they are or, by his or her deleg…
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
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