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Showing 8231–8240 of 8502 articles for “Art. 990 D”
For the purposes of these general regulations, the following definitions shall apply "Subscriber to a digital channel" means any person who has expressed an intention to follow the activity of a digit…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
The coefficients applicable to works in the creative documentary genre are determined as follows: I.-The works are divided into three groups: 1° First group: works for which the hourly cash contributi…
The reproduction and representation mentioned in the first paragraph of 7° of Article L. 122-5 are ensured, for non-profit purposes and to the extent required by the disability, under the following co…
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.-1. Individuals domiciled in France for tax purposes within the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a le…
1° Customs officers with at least the rank of controller may demand to see papers and documents of any kind relating to operations of interest to their department, whatever their medium;a) in railway…
I. - The Preliminary Chapter of Title I of Book I of this Part shall apply to Wallis and Futuna, with the exception ofArticle L. 1110-7, and subject to the adaptations set out in II.Article L. 1110-2-…
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