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Showing 8961–8970 of 33489 articles for “Art. 815-3”
The sole proprietorships subject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provis…
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or p…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
With due regard for the principle of equality, the rules relating to the allocation and exercise of powers applicable to a category of territorial authorities may be differentiated to take account of…
In compliance with the rules laid down in the public procurement code, the département may, on behalf of and at the request of the public establishment referred to in the first paragraph of article L.…
In local fire and rescue services, volunteer firefighters are recruited and managed by the commune or the public establishment for inter-communal cooperation. By way of derogation from the first parag…
Municipalities and public establishments for inter-communal cooperation are competent to build, acquire or lease the property necessary for the operation of the first response centres of the local fir…
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