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Showing 381–390 of 67627 articles for “Art. s. L 237-14 to L 237-31 · Arts. R 237-2”
The second paragraph of Article L. 145-18 reads as follows: "The same applies to property restoration operations involving restoration, conservation, modernisation or demolition work resulting in the…
The following is punishable by a fine of €3,750 if a freelance administration contractor: 1° Concludes a freelance administration employment contract for a service activity, in disregard of Article L.…
The Articles of Association contain the valuation of the contributions in kind. This is done in the light of a report appended to the Articles of Association and drawn up, under his responsibility, by…
The following contributions are allocated to the Centre national du cinéma et de l'image animée: 1° A contribution payable by film production companies. This contribution is set at 0.58% of receipts,…
The production companies in whose name an automatic audiovisual production account is opened are, unless an exemption is granted by the President of the Centre national du cinéma et de l'image animée,…
Volunteer firefighters belonging to a communal or inter-communal fire brigade serving a main rescue centre or a rescue centre on the date of promulgation of law n° 96-369 of 3 May 1996 relating to fir…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
Officials of the Directorate-General for Customs and Indirect Taxation and officials of the Directorate-General for Enterprise may, on request or spontaneously, disclose to each other all information…
Reservists are compensated for periods of employment and further training.
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