Article 199 duovicies
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on m…
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Showing 4501–4510 of 56861 articles for “Art. Cass. com. 20-1-1966 n° 68”
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on m…
Travel, subsistence and teaching expenses are eligible for reimbursement.Losses of income suffered by the elected member as a result of exercising his right to training under this section are compensa…
1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…
The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…
In the absence of agreement by the parties on the procedures for appointing the arbitrator or arbitrators: 1° In the case of arbitration by a sole arbitrator, if the parties do not agree on the choice…
Any contribution, sale or exchange of securities that has been approved under the conditions provided for in the fifth paragraph of article 42-3 of law no. 86-1067 of 30 September 1986 relating to fre…
In the case of a takeover bid, persons who have entered into an agreement with the author of a takeover bid with a view to obtaining control of the company that is the subject of the bid are deemed to…
When the persons and entities mentioned in II of Article L. 621-9 provide their services on the Internet, investigators and auditors may, in order to access the information and elements available on t…
The appropriations required for the operation of the Economic, Social, Environmental, Cultural and Educational Council and, where applicable, for the carrying out of its studies are the subject of a s…
I. - The second group comprises the following three categories of cinemas:1° Category C: cinemas located in urban units with a population of 100,000 or more;2° Category D: cinemas located in urban uni…
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