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Showing 611–620 of 56154 articles for “Art. 413-6 · C. com. Art. L 121-5 · Cass. 1re civ. 25 November 1986 · Cass. com. 21 October 2014 n° 13-22.428”
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
The assets of a fonds commun de placement d'entreprise mentioned in article L. 214-165-1 may include shares in sociétés anonymes à responsabilité limitée issued by companies governed by law no. 47-177…
…e contract by the borrower, no payment, in any form and on any basis whatsoever, may be made by the lender to the borrower or on the borrower's behalf, or by the borrower to the lender.During the same…
The offer mentioned in article L. 313-24 :1° Mention the identity of the parties and any declared guarantors;2° Specify the nature, purpose, terms and conditions of the loan, in particular those relat…
The Autorité de contrôle prudentiel et de résolution may refer a matter to the European Banking Authority in any of the following situations:1° A request for cooperation, in particular for the exchang…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…
The patent is declared invalid by court decision:a) If its subject matter is not patentable under the terms of Articles L. 611-10, L. 611-11 and L. 611-13 to L. 611-19;b) If it does not set out the in…
Under his own responsibility, the natural person shall file in the forms provided for in article R. 123-102, at the time of his application for registration, a certificate of delivery of the informati…
Par exception aux dispositions du premier alinéa du 5° du 1 de Article 39, the provision set aside to cover the costs of dismantling, removing installations or restoring a site, which result from a le…
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