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Showing 7331–7340 of 68221 articles for “Art. I-3° and Art. 156 bis”
…ay not be less than the cumulative amount of depreciation calculated using the straight-line method and spread over the normal period of use. If the company fails to comply with this requirement, it p…
…sing of agricultural production by a farmer subject to an actual taxation system with a third party and then, where applicable, its repossession does not result in the recognition of a profit or loss…
…ion of the cost price of the buildings exceeding the amount used to calculate this tax reduction. 2 and 3 of II of Article 39 C do not apply to the portion of depreciation that has not been allowed as…
…rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of shares in that…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
Every director of a mutual, union or federation, within the meaning ofarticle L. 114-16 of the Mutual Code, is entitled to annual training leave.
…It is treated as a period of actual work for the purposes of determining paid holiday entitlement and for all other entitlements resulting for the person concerned from his employment contract.
In the event of a dispute, the employer's refusal may be challenged directly by the employee before the industrial tribunal (Conseil de prud'hommes), ruling under the accelerated procedure on the meri…
It is forbidden to assign young people to work at height on trees and other woody and semi-woody species.
It is forbidden to assign young people to work that exposes them to extreme temperatures likely to damage their health.
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