Article 236
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…
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Showing 5571–5580 of 65860 articles for “Art. 1327 à 1327-2”
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…
After, where appropriate, informing the accused of his right to be assisted by an interpreter, the president questions him about his identity and ensures that he has been notified of the committal dec…
If the secured debt is not paid, the creditor may pursue the sale of the pledged asset. This sale shall take place in accordance with the procedures set out in the Code of Civil Enforcement Procedures…
Mortgage creditors cannot usefully take out a registration on the previous owner, from the publication of the transfer made to a third party. Registration has no effect between the creditors of an est…
In the cases provided for in the two preceding articles, the property must be valued by an expert appointed amicably or judicially. If its value exceeds the amount of the secured debt, the creditor ow…
For a child born in Mayotte, the first paragraph of article 21-7 and article 21-11 are applicable only if, at the date of birth, at least one of the child's parents was residing in France legally, und…
In Mayotte, rights in immovable property, liens and mortgages and the rules concerning the organisation, constitution, transmission and extinction of rights in rem in immovable property and other righ…
Any judgment modifying the composition of the session list drawn up in accordance with Article 266 shall be brought to the attention of the accused by the court clerk, without formality. The accused o…
The assize court is, at the hearing, assisted by a court clerk. In Paris and in the departments where a court of appeal sits, the duties of the registry are performed by a director of judicial registr…
The duration of prescription may be shortened or extended by agreement of the parties. It may not, however, be reduced to less than one year or extended to more than ten years.The parties may also, by…
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