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Showing 41–50 of 3660 articles for “Art. 23 mars 2023”
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
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…
…single exploitation licence with the invention.When the partnerships referred to in articles 8 and 238 bis L of this code or the groupings referred to in articles 239 quater, 239 quater B and 239 qua…
…the period mentioned in the second paragraph;c. to the non-trading companies mentioned in articles 238 ter, 239 ter, 239 quater A and 239 septies.2. (Obsolete provision).3. Partnerships which opted b…
If the guarantee given by a natural person to a professional creditor was, at the time it was entered into, manifestly disproportionate to the income and assets of the guarantor, it shall be reduced t…
The person who undertakes to provide a legal or judicial guarantee must be sufficiently solvent to meet the obligation. If this guarantor becomes insolvent, the debtor must substitute another guaranto…
Where there are several principal debtors jointly and severally liable for the same debt, the guarantor shall have the remedies provided for in the preceding articles against each of them.
Sums paid in respect of the pledged claim are deducted from the secured claim when it is due.If this is not the case, the pledged creditor retains them as security in a specially allocated account ope…
A letter of intent is an undertaking to do or not to do with the object of supporting a debtor in the performance of his obligation to his creditor.
In the absence of full payment on the due date, the creditor may request the return of the property in order to recover the right to dispose of it. The value of the property taken back is set off, by…
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