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Showing 3721–3730 of 4069 articles for “Art. 1838 · C. civ. Art. 1870”
…icles are sold to persons other than second-hand goods dealers (Law no. 89-935 of 29 December 1989, art. 31 I 2 and 3);b. (Obsolete provision);2° (repealed)4. (Liberal professions and miscellaneous ac…
In this Section and in Section 5 of this Chapter: 1° "Significant branch" means a branch of significant importance within the meaning of Article L. 613-32-1 ; 2° "Transnational group" means a group wi…
I. - On 1 January 2016, a public establishment for intercommunal cooperation with its own tax status, with special status, called the Greater Paris metropolis, is created, bringing together:1° The com…
I.-The application for authorisation to obtain the early access provided for in Article L. 5121-12 is sent by electronic means, by the holder of the exploitation rights or his authorised representativ…
…aid mentioned in 5° of II corresponding to the rights held by the taxpayer in the group or company. C.-The tax credit for the expenses mentioned in 6° of II is calculated on the basis of the insurance…
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
…by a company meeting the same conditions, at least 50% of whose capital is held by natural persons;c. or by venture capital companies, venture capital mutual funds, specialised professional funds fal…
Fixed assets transferred to a third party that is not one of the local authorities or establishments benefiting from the Value Added Tax Compensation Fund do not give rise to an allocation from the fu…
I. - 1. With the prior agreement of the Minister for Justice and the consent of the other Member State(s) concerned, the public prosecutor may authorise, for the purposes of a customs procedure, the c…
I.-If a foreign investment has been made without prior authorisation, the Minister responsible for the economy shall take one or more of the following measures: 1° Injunction to the investor to file a…
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