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Showing 3481–3490 of 62564 articles for “Art. L. 145-7-1”
L'à-valoir mentionné à l'article L. 731-22-1 of the French Rural and Maritime Fishing Code is deductible from the profit or loss for the financial year in which it is paid. However, when the taxable i…
I. - As from the first financial year opened after 31 December 1983, for crop production, income in progress consists solely of advances to crops which are entered, at their cost price, in the incomin…
In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in article 8, who carries out an agricultural activity within the meaning of article…
A decree sets out the conditions for application of
The purchaser may use a notice referred to in Article R. 2131-1 to issue an invitation to tender for contracts for social services and other specific services mentioned in 3° of Article R. 2123-1 when…
The sums entered in the automatic cinema distribution account may be invested with a view to contributing, through the payment of advances, to the financing of the production of long-term cinematograp…
For service contracts subject to Section 2 of Chapter III of Title II, the purchaser is free to choose the advertising methods best suited to the characteristics of the contract, in particular the val…
Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.
Transfers of shares in agricultural landholding groups, rural landholding groups and forestry groups representing contributions of undivided assets are subject to 2.50% registration duty when they occ…
The capital payments provided for by Article 373-2-3 of the French Civil Code are only subject to transfer duties for the fraction exceeding €2,700 per year remaining until the beneficiary reaches maj…
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