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Showing 161–170 of 3314 articles for “Art. 20 oct. 1982”
…tion areas for Travellers and family rental sites defined in 1° to 3° of II of Article 1 of Law no. 2000-614 of 5 July 2000 relating to the reception and housing of Travellers.When the exercise of the…
…ple subject to joint taxation when one of their members is disabled.V. - The tax credit is equal to 20% of the amount of interest mentioned in III, up to the limit mentioned in IV.This rate is increas…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
…nies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial in…
…nt plan ; 3° Persons exercising the profession of taxi operator provided for by the loi n° 95-66 du 20 janvier 1995 relative à l'accès à l'activité de conducteur ou au transport de marchandises ou de…
Annual accounts must comply with the principle of prudence. In drawing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insuffi…
In addition to their role as sworn goods brokers, brokers may carry out their usual activities, such as commission, brokerage, commercial agency and consignment of goods, either on a personal basis or…
When the sale price is finally fixed, the purchaser, in the absence of an agreement between the creditors for the amicable distribution of its price, is obliged, on the summons of any creditor, and wi…
Where the rebuilt building, under the conditions provided for in Article L. 145-17, has a larger surface area than the original building, the right of priority is limited to premises with a surface ar…
A legal entity may be appointed as a director. When appointed, it is required to designate a permanent representative who is subject to the same conditions and obligations and incurs the same civil an…
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