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Showing 5891–5900 of 62746 articles for “Art. V-a”
In the event of notorious abuse in the non-use by a phonogram producer of the exploitation rights that have been assigned to him, the competent civil court may order any appropriate measure..
The transfer of the performer's rights mentioned in this code is subject to the condition that each of the rights transferred is the subject of a separate mention in the contract concluded with the ph…
Where the contract concluded between a performer and a phonogram producer provides for the direct payment by the producer of remuneration which is a function of the receipts from exploitation, the pho…
Sont exonérés des droits de mutation à titre gratuit : 1.1° (Expired); 2° (Repealed); 3° interest shares held in a forestry group up to three-quarters of the fraction of the net value corresponding to…
I.-The application for authorisation to obtain the early access provided for in Article L. 5121-12 is sent by electronic means, by the holder of the exploitation rights or his authorised representativ…
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…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
Pursuant to the provisions of article R. 332-1 and subject to the exceptions provided for in that same article, in article R. 332-1-1 and in articles R. 332-3-3 to R. 332-10, the insurance undertaking…
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
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