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Showing 3541–3550 of 4400 articles for “Art. 787 B & 787 C”
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
The beneficiaries of the rights opened up by this title may not prohibit:1° Private and free representations made exclusively within a family circle;2° Reproductions made from a lawful source, strictl…
I. - Insurance and reinsurance companies may set aside tax-free provisions to meet exceptional expenses relating to operations that cover risks due to natural elements, atomic risk, civil liability ri…
1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time wor…
I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
I.-The situation of any convicted person serving one or more custodial sentences of a total duration of less than or equal to five years must be examined by the sentence enforcement judge with a view…
Production of the medical certificate referred to in article L. 231-2-3 for the disciplines listed in article D. 231-1-5 is subject to a medical examination carried out by any medical doctor with spec…
The evidence of formal qualifications required in application of article L. 4311-2 is, for the practice of the profession of nurse responsible for general care :1° Either the French state nurse's dipl…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
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