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Showing 11–20 of 19581 articles for “Art. 21 mars 2001 + Cass. 3e civ.”
Persons who are heard as witnesses take an oath to tell the truth. The judge reminds them that they incur fines and imprisonment in the event of false testimony. Persons who are heard without taking a…
…ing the authorisation. When this first disposal is placed under the regime provided for in Articles 210 A and 210 B of this code, the capital gain realised on the subsequent disposal of the securities…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
The president of the investigating division, and in courts where there are several investigating divisions, one of the presidents specially appointed by the general assembly, exercises the specific po…
Except in the case provided for in Article 196, the parties' lawyers are notified of the judgments within three days by registered letter. In the same way and within the same time limits, the parties…
Refusing to communicate in disregard of the provisions of articles R. 321-17 and R. 321-18 all or part of the documents mentioned in article R. 321-18 is punishable by the fine laid down for 3rd class…
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
…nse reimbursements and any other remuneration are, subject to the provisions of 3 of Article 39 and 211 bis, allowed as a deduction from the company's profit for tax purposes, provided that such remun…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
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