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Showing 71–80 of 3503 articles for “Art. n° 23-10695”
The date of the opening of the sessions of the Assize Court shall be fixed whenever necessary, on the proposal of the Public Prosecutor, by the First President of the Court of Appeal or, in the case p…
On a proposal from the public prosecutor, the roll for each session is drawn up by the president of the assize court or, at the request of the public prosecutor, by the first president of the court of…
By way of derogation from articles 21 and 22 above, export bans may, until a date to be set by decree, be established by orders of the Minister for the Economy and Finance, after consultation with the…
1. Any ship that has been registered in one part of the Customs territory and transfers its port of registry to another part of the same territory is required to pay any difference that may exist betw…
1. Subject to the provisions of 2 below, articles incorporated into French ships outside the Customs territory are treated as if they were imported directly into the part of the Customs territory wher…
I. - The annual tax on vacant accommodation is applicable:1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between t…
Expenses relating to advertising prohibited by the articles L. 3323-2, L. 3323-4 and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation…
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
I.-Companies subject ipso jure or by option to an actual taxation system may, under the conditions provided for in this article, subject to separate taxation at the rate provided for in the second par…
1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax…
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