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Showing 9901–9910 of 69703 articles for “Art. I and II”
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…
1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The…
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…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
I. Subject to what is stated in Article 238 octies, and by way of derogation from the provisions of 1 of Article 38, capital gains arising from the disposal during the course of business of fixed asse…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
1. and 2. (Obsolete provisions). 3. The right to revise balance sheets is withdrawn in respect of price changes after 30 June 1959 (1).
A decree in the Conseil d'Etat shall determine the terms and conditions for the application of this section.
The following may engage in the activity of "entrepreneur de spectacles vivants", up to an annual ceiling of performances, without being subject to the declaration obligations mentioned in articles L.…
Under the conditions set out in article L. 3122-17, the maximum daily working time of eight hours set out in article L. 3122-6 may be exceeded by employees working: 1° Activities where the employee's…
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