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Showing 2321–2330 of 61036 articles for “Art. L 631-7 to L 631-7-3”
In urgent cases, the time limits for appearance and delivery of the summons may be reduced by authorisation of the judge. These time limits may also be reduced pursuant to law or regulation.
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
Any person established on national territory who falls into one or more of the categories mentioned in article L. 7122-2 may engage in the activity of entrepreneur of live performances subject to : 1°…
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The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
I. Subject to the application of articles 71 and 72 A to 73 E, the actual profit of the agricultural holding is determined and taxed according to the general principles applicable to industrial and co…
The following are exempt from free transfer duties:1° Gifts and bequests of works of art, monuments or objects of historical interest, books, printed matter or manuscripts, made to establishments with…
However, the following are not deductible:1° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existen…
The provisions of this Book shall apply before all the courts of the judicial order adjudicating in civil, commercial, social, rural or industrial matters, subject to the special rules for each matter…
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