French General Tax CodeIn force
Groupements agricoles d'exploitation en commun
Article 71
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Showing 3341–3350 of 54882 articles for “Art. Art. L 631-7-3”
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The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
I. - The General Council of the Banque de France comprises :1° The Governor and the two Deputy Governors of the Banque de France ;2° Two members appointed by the President of the National Assembly and…
For the levying of transfer duties free of charge, no account shall be taken of the family relationship resulting from simple adoption.This provision does not apply to transfers falling within the sco…
In the event of notorious abuse in the use or non-use of the right of disclosure on the part of the deceased author's representatives referred to in Article L. 121-2, the court may order any appropria…
The marketing of banking transactions by one of the persons referred to in 4° of article L. 318-2 is subject to the provisions of the Consumer Code and this Code relating to advertising, canvassing an…
The employee holding an intermittent employment contract benefits from the rights granted to full-time employees, subject, as regards the contractual rights mentioned in article L. 3123-38, to the spe…
The criminal court seised under the conditions of article L. 621-1 may, after finding the accused guilty, postpone sentencing by ordering him or her, subject to a fine if appropriate, to comply, withi…
I.- For the purposes of sections 2 and 4 of this chapter, any natural person or legal entity is deemed to control another:
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