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Showing 5971–5980 of 6073 articles for “Art. 28 March 2012”
1. For the purposes of this Code, all goods the import or export of which is prohibited on any grounds whatsoever, or subject to restrictions, quality or packaging rules or special formalities, are de…
I.-1° Company mutual funds which are not subject to the provisions of Book III of Part III of the Labour Code and more than one third of whose assets are made up of securities issued by a foreign comp…
I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…
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. - The persons referred to in 1°, a of 2°, 4°, 9° and 10° of A of I of Article L. 612-2 shall notify the Autorité de contrôle prudentiel et de résolution of the appointment and reappointment of the…
…er intangible items, of the following items:1. However, preference shares as defined in article L. 228-11 of the French Commercial Code may be issued only if they meet the conditions laid down by orde…
…° Paid-up share capital or the formation fund. However, preference shares as defined in article L. 228-11 of the French Commercial Code may only be issued if they meet the conditions laid down by orde…
For the application of article L. 341-12, the direct seller shall provide the canvassed person with information concerning: 1° The identity, principal activity and geographical address at which the fi…
The professional practice standard relating to the assessment of accounting estimates, approved by the Minister of Justice, is set out below: PROFESSIONAL PRACTICE STANDARD RELATING TO THE ASSESSMENT…
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
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