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Showing 231–240 of 65860 articles for “Art. 1327 à 1327-2”
As an exception to Article 259, the place of supply of the following services is located in France:1° The hiring of means of transport:a) Where they are of short duration and the means of transport is…
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the informat…
Payments made by members of a plan are made payable to the insurance company and are deposited directly into the account(s) referred to in article R. 144-10. Such payments may also be made payable to…
However, only category A and category B officials, competition, consumer affairs and fraud control officers mentioned in Article A. 450-1 are empowered to carry out the visits and seizures provided fo…
Contraventions not subject to the fixed fine procedure that have resulted in the offender being questioned or that have been recorded in his presence may be recorded using the forms described in artic…
The rules relating to the granting of tax approvals for investments in the French overseas departments, Saint-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the W…
When a sports agent introduces interested parties to the conclusion of an employment contract relating to the remunerated exercise of a sporting or training activity, his remuneration is calculated as…
Notwithstanding the provisions of article A. 121-1, contracts covering the following risks may include a reduction or increase clause different from that mentioned in that article: 1° Contracts insuri…
Undertakings carrying out the operations referred to in 1° of Article L. 310-1 and the supplementary occupational pension funds referred to in Article L. 381-1 may, under the conditions set out in Art…
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