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Showing 431–440 of 27264 articles for “Art. Cass. 3e Civ. 22-7-1992 n° 1258”
1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
I. - Companies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in re…
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…
I. - No proceedings based on articles 226-10, 226-13 and 226-14 of the French Criminal Code may be brought against : a) The persons mentioned in Article L. 561-2 or their directors and officers or the…
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
Accounting documents are drawn up in euros and in the French language. Accounting documents and supporting documents are kept for ten years. Accounting documents relating to the recording of transacti…
A sworn broker may be struck off the list drawn up by the Court of Appeal either following a voluntary resignation or by disciplinary action. His registration lapses if he ceases to carry on the perso…
The entertainment entrepreneur must ensure the public performance or execution under technical conditions that guarantee respect for the author's intellectual and moral rights.
The Autorité de Régulation de la Communication Audiovisuelle et Numérique may keep the technical data made available to it for as long as is necessary to exercise the powers conferred on it by this pa…
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