Article 244
A mortgage granted on a seagoing vessel or on an undivided share of the vessel extends, unless otherwise agreed, to the body of the vessel and to all accessories, machinery, fittings and tackle. It do…
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Showing 3291–3300 of 64765 articles for “Art. Arrêté of 2 April 2012”
A mortgage granted on a seagoing vessel or on an undivided share of the vessel extends, unless otherwise agreed, to the body of the vessel and to all accessories, machinery, fittings and tackle. It do…
1. If there are two or more mortgages on the same building or on the same share of ownership of the building, the rank is determined by the order of priority of the dates, times and minutes of registr…
If the mortgage title is to order, its negotiation by way of endorsement entails the transfer of the mortgage right.
Ships and other seagoing vessels, including maritime drones as defined in article L. 5000-2-2 of the French Transport Code, which have been registered are subject to mortgages, unless they have been r…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
…ompanies that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose managers have a majority share…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
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…
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
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