Article 199 ter N
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
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Showing 41–50 of 27707 articles for “Art. Cass. 3e Civ. 14-9-2017 n° 16-23.590”
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
The court shall rule on the application for recovery. It shall hear, within the limits of its jurisdiction of attribution, the initial claim and all incidental claims and defences on the merits. In th…
The provisions of this chapter are of public order.
The aid is granted for each cinema whose operators are eligible for financial aid for the creation and modernisation of cinemas.
In order to support the production of new cinematographic works, sums are entered in the automatic cinema production account of delegated production companies for the production of at least one featur…
In order to receive the aid, distribution companies must submit an electronic form drawn up by the Centre national du cinéma et de l'image animée by 31 August 2021 at the latest.
Revenue and expenditure accounts may be set up at the High Council by a decision of its Chairman with the approval of the accounting officer under the conditions laid down in the decree no. 2019-798 o…
With the prior agreement of the examining magistrate, the hours of presence at home or in the places of assignment may, in the case of modifications favourable to the person under investigation that d…
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