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Showing 8671–8680 of 56936 articles for “Art. I-3°”
The warehousing 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 prof…
When the 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 share…
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…
1. In companies operating either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951…
1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
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…
In order to examine the application, the Centre national du cinéma et de l'image animée may request any additional information or document of any kind. Such information or documents are communicated t…
A company or establishment agreement or, failing that, an extended branch agreement or convention defines the permanent jobs that may be filled by employees holding an intermittent employment contract…
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.
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