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Showing 9201–9210 of 10142 articles for “Art. CJEU – Ingmar – C-381/98 – 9 Nov. 2000”
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
…raph of article L. 321-10-3 ;4° Branches of undertakings authorised in accordance with article L. 329-1 ; 5° Undertakings applying for the authorisation referred to in Article L. 321-1 with a view to…
…than 60 minutes; b) greater than or equal to €1,400 when they last 60 minutes or more and less than 90 minutes; c) greater than or equal to €1,100 when they last 90 minutes or more.
I. - For delegated production companies, the amount of the direct allocation is equal to 25% of the amount invested. This rate is increased to 50% for works in the animation genre.II. - For other prod…
…or an activity carried out in France in the exercise of one of the professions mentioned in article 92;b. The proceeds defined in article 92 and received by inventors or in respect of copyright, those…
…European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005, may benefit from the tax credit provided for in I of this article when the amount resulting…
I. - The national member shall be informed by the public prosecutor, the public prosecutor or the investigating judge of ongoing investigations or proceedings and of convictions relating to cases that…
Credit institutions and finance companies shall put in place systems, strategies and procedures, which shall be subject to the regular internal control referred to in Article L. 511-55, enabling them…
I. - Medical auxiliaries covered by Titles I to VII of this Book may engage in advanced practice:1° As part of a primary care team coordinated by the attending physician or as part of a care team at a…
The undertakings referred to in Article L. 310-3-2 are required to set up a permanent internal control system. At least once a year, the Board of Directors or the Supervisory Board approves a report o…
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