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Showing 1081–1090 of 3310 articles for “Art. 39 C”
Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…
I. - 1. Financial securities lent by a company are taken in priority from securities of the same nature acquired or subscribed to at the most recent date.The claim representing the financial securitie…
The Director General of the Agence de la biomédecine is responsible for implementing the monitoring system relating to medically assisted procreation. Within this framework, the Agency: 1° Leads and c…
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
1. Any person who contravenes or attempts to contravene the laws and regulations governing financial relations with foreign countries, either by failing to comply with reporting or repatriation obliga…
I. - All insurance undertakings covering civil liability risks arising from the use of land motor vehicles in the territory of the French Republic, excluding carrier's liability, shall join the inform…
Practitioners governed by this section are entitled to :1° Annual leave, the duration of which is defined on the basis of twenty-five working days, in proportion to their weekly service obligations;2°…
I. - The Autorité de contrôle prudentiel et de résolution shall withdraw the registration at the request of the account information service provider or ex officio if it : a) Does not make use of the r…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
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