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Showing 131–140 of 34815 articles for “Art. 3°-b”
The reduced rates of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for i…
Municipalities and public establishments of inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in article 1639 A bis, exempt, for their…
Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908, not exempt purs…
When the debtor carries on an activity that is covered by an administrative authorisation, approval, agreement or authorisation, mentioned in the 1° or 2° of II of Article 1 of Law n°2014-856 of 31 Ju…
A company may only grant a loan as referred to in 3a of article L. 511-6 if the following four conditions are met: 1° On the closing date of each of the two financial years preceding the date on which…
The European Union trade mark or the European Union trade mark application is converted into a French trade mark application as soon as the Institut national de la propriété industrielle receives the…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
The tax credit for collaborative research defined in Article 244 quater B bis is deducted from the corporation tax due by the company, under the conditions set out in Article 199 ter B bis.
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in articles 8 and 8 ter, who carries out a non-commercial professional activity with…
The municipal council of a commune whose territory was, prior to the entry into force of law no. 83-636 du 13 juillet 1983 modifiée portant modification du statut des agglomérations nouvelles, partial…
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