Article 238 quater D
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
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Showing 2431–2440 of 68820 articles for “Art. 151 septies and 151 septies A”
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
I.- Are applicable in the Wallis and Futuna Islands, subject to the adaptation provisions provided for in II, the provisions of the articles mentioned in the left-hand column of the table below, in th…
I. - Notwithstanding the provisions of Article L. 323-13 of the French Rural and Maritime Fishing Code, the contribution of an asset by a farmer to a Groupement agricole d'exploitation en commun const…
Any breach of business confidentiality as provided for in articles L. 151-4 à L. 151-6 engages the civil liability of its author.
Breaches of the obligations set out in Articles L. 151-2 and L. 151-3 are punished in accordance with Article 459 of the Customs Code. The provisions of article 451 of the Customs Code shall also appl…
An order of the Minister for the Economy sets the list of documents and information to be provided in support of prior applications for examination of an activity and for authorisation as provided for…
Any commitment, agreement or contractual clause that directly or indirectly makes a foreign investment in one of the areas mentioned in I of article L. 151-3 is null and void when this investment has…
The unlawful obtaining, use or disclosure of business secrets, within the meaning of articles L. 151-4, L. 151-5 and L. 151-6, by a purchaser of agricultural and food products is punishable by an admi…
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
I. - A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisio…
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