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Showing 411–420 of 60102 articles for “Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B”
People aged at least sixty-five who have been lawfully and habitually resident in France for at least twenty-five years and who are the direct ascendants of a French national may claim French national…
I. - The delivery of securities as collateral entailing transfer of ownership and carried out under the conditions set out in I or III of Article L. 211-38 of the Monetary and Financial Code are subje…
In return for the granting of aid for the production and preparation of long-term cinematographic works, production companies ensure the preservation of these works to enable them to be exploited on a…
The condition set out in Article…
Long-length cinematographic works must be produced by at least one delegated production company.For the purposes of granting production aid for the same work, this status may only be granted to a maxi…
I. - The investment property companies referred to in I de l'article 33 de la loi n° 63-254 du 15 mars 1963 sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice qui provient de…
I.-Feature-length cinematographic works must obtain at least 25 points out of 100. A derogation may be granted by the President of the Centre national du cinéma et de l'image animée for foreign-initia…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
I. - Persons who rent or sublet one or more rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms…
I.-A disinfection pre-treatment facility is any technical unit in which one or more disinfection pre-treatment devices are used. Without prejudice to the provisions of the Environment Code on faciliti…
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