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Showing 30613070 of 5219 articles for Art. BOI-ENR-DMTOM-40-30 n° 50

French General Tax CodeIn force
c: Taxation based on actual profits

Article 53 A

…s of article 302 septies A bis, taxpayers other than those subject to the regime defined in article 50-0 (1), are required to submit annual tax returns, in accordance with the conditions and deadlines…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Controlled declaration system

Article 96 B

…according to a real system. Otherwise, profit is determined under the conditions set out in article 50-0 or Article 102 ter, as applicable. However, the controlled declaration of non-commercial profit…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 1: Direct allocations based on the production conditions of cinematographic works

Article 222-15

…rks with a production cost of less than €4,000,000, the amount of the direct allocation is equal to 50% of the amount invested by the distribution companies. The total amount of direct allocations gra…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Chapter VIII: Criminal provisions

Article L1128-8

Failure by the sponsor to provide the investigators of chemical, pharmaceutical, biological, pharmacological or toxicological tests with the information required by law relating to the test, the medic…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Chapter II: Organs, tissues, cells and products.

Article L1272-7

As stated in article 511-8-1 of the French Criminal Code, reproduced below: "The act of distributing or transferring cell therapy tissues or preparations for therapeutic use in breach of the provision…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 1: Exceptional registration due to difficulties in exhibiting and manufacturing cinematographic works as a result of the health crisis

Article 919-20

In order to benefit from the registration of sums in their automatic account, delegated production companies shall send electronically, between 1 September 2021 and 31 December 2021, an application fo…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter IV: Retailers' cooperative societies.

Article L124-3

…ions of this chapter and by the non-contradictory provisions of Book II, Titles I to IV and the loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération. The provisions of Book II, Titles…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Chapter III: Duration of protection

Article L123-10

…r, made after obtaining the opinion of the authorities referred to in l'article 1er de l'ordonnance n° 45-2717 du 2 novembre 1945, may only intervene in cases where the mention "died for France" shoul…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 4: Miscellaneous and transitional provisions

Article L1424-44

The departmental fire and rescue service must have within five years of the promulgation of the loi n° 96-369 du 3 mai 1996 relative aux services d'incendie et de secours : 1° A departmental fire and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Special provisions applicable to nationalisation operations

Article 248 A

…resulting from the compensation provided for in articles 4,15,16 and 32 of the Nationalisation Act n° 82-155 of 11 February 1982 is not taken into account in determining taxable income for the financ…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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