Article 199 ter S
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
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Showing 371–380 of 68638 articles for “Art. s. L 311-1 and L 312-1”
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
A child conceived or born during marriage has the husband as its father.
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
If criminal proceedings are instituted against the perpetrators or accomplices of the forgery, the civil judgment shall be stayed until the criminal proceedings have been decided, unless the main case…
The authors must have proven artistic experience or training. If there is more than one author, at least one of them must provide proof of this artistic experience or training.
At least two of the authors must have artistic experience within the meaning of article…
To be eligible for creative support, authors must be French nationals or equivalent.
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