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Showing 2261–2270 of 70024 articles for “Art. D 321-3 and L 321-1 and D 321-6”
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
I.-Building and public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual sys…
I.-Small and medium-sized non-road diesel retail businesses that, as at 1 January 2020, do not have facilities for storing and distributing diesel that is not coloured and traced, subject to corporati…
I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or p…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
For the application of article L. 4311-15, the lists of the profession are obtained from the information contained in the register mentioned in article D. 4113-118. The content of each list is limited…
Widowed, divorced, separated or unmarried persons who are solely responsible for the actual and permanent care of one or more children residing in France, as well as single women under the age of twen…
Blood and its components may only be transferred to an educational establishment or vocational training organisation for teaching purposes, to the exclusion of any administration to humans, and on con…
The provisions of articles D. 47-8 and D. 47-9 are applicable to the extraction, acquisition, transmission and storage, by judicial police officers and agents falling under the provisions of the first…
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