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Showing 21712180 of 18868 articles for Art. Cass. com. 1er avril 2003 n° 00-11645

French General Tax CodeIn force
2° bis: Tax credit for expenditure on audiovisual and cinematographic creation, royalties paid to collective management organisations and remuneration paid directly to authors

Article 220 sexies A

I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Departmental mining fee

Article 1587

I. - A royalty is levied for the benefit of the départements on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by h…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Deductions

Article 271

I. - 1. The value added tax that has been charged on the price components of a taxable transaction is deductible from the value added tax applicable to that transaction.2. The right to deduct arises w…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Local mining tax

Article 1519

I. - A royalty is levied, for the benefit of the communes, on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by hol…

AI translation · Updated 7 Nov 2023Open Article
French Intellectual Property CodeIn force
Chapter II: Filing formalities

Article R512-3

Where a single filing relates to several designs, the products in which these designs are intended to be incorporated or to which they are intended to be applied must fall within the same class, withi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Contributions levied for the benefit of the Caisse nationale de l'assurance maladie (National Health Insurance Fund)

Article 1613 bis

I. - Beverages consisting of:a) A prior mixture of beverages with an actual alcoholic strength not exceeding 1.2% vol. and alcoholic beverages within the meaning of 2° of Article L. 111-4 of the Code…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 2: Organisation of fire and rescue services in Corsica

Article L1424-81

The Board of Directors is chaired by the President of the Corsican Executive Council or one of the members of the Executive Council appointed by the President of the Executive Council or one of the me…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382

…de la même loi ainsi que ceux attribués en vertu des dispositions de l'article 112 de la loi du 29 avril 1926 aux associations visées par cet article et ceux acquis ou édifiés par lesdites associatio…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Subsection 6: Procedural provisions and respect for the rights of policyholders and creditors

Article L311-51

I.-The resolution college may require a person referred to in Article L. 311-1 who has been the subject of a transfer provided for in 3° or 4° of Article L. 311-30, Article L. 311-35 or Article L. 311…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VI ter : Determination of income realised by companies on the disposal of certain fixed-income securities

Article 238 septies F

In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…

AI translation · Updated 8 Nov 2023Open Article
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