Article 201
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
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Showing 3461–3470 of 60414 articles for “Art. 726 I-2°”
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
The holder of one of the rights mentioned in Article 2521 may not be registered until the right of its immediate author has itself been registered. The holder of a right other than ownership may only…
Any deed relating to a right that may be registered must, for the purposes of registration, be drawn up in authentic form by a notary, a court of general jurisdiction or a public authority. Any deed i…
The registrar of immovable property or the court when the matter is referred to it, shall check whether the right referred to in the application is registrable, whether the deeds produced in support o…
Ministerial officers and public authorities are required to register, without delay and independently of the will of the parties, the rights referred to in Article 2521 resulting from acts drawn up be…
Any person who has an interest therein shall apply to the Registrar, by producing the writings executed in authentic form constituting the rights to be registered and other documents the filing of whi…
Rights subject to registration pursuant to article 2521 are, if they have not been registered, unenforceable against third parties who, on the same immovable, have acquired, from the same author, comp…
For the purposes of 2° of I of article L. 513-3, eligible guaranteed loans are those for which a credit institution, finance company or insurance company with equity of at least 12 million euros is a…
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