Article 223 K
If a subsidiary company leaves the group, the deficit declared by it in respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of ar…
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Showing 7751–7760 of 64765 articles for “Art. Arrêté of 2 April 2012”
If a subsidiary company leaves the group, the deficit declared by it in respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of ar…
…Economic interest groupings formed and operating under the conditions provided for in articles L. 251-1 to L. 251-23 of the French Commercial Code do not fall within the scope of 1 of article 206, b…
For the application of articles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in…
I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each o…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
…e seller undertakes to deliver the property on completion and the buyer undertakes to take delivery of it and pay the price on the delivery date. Ownership is transferred ipso jure when the completion…
Any unilateral promise of sale relating to an immovable, an immovable right, a business, a right to a lease relating to all or part of an immovable or to the securities of the companies referred to in…
A regulated market is managed by a market undertaking. This undertaking takes the form of a commercial company. Where the market undertaking manages a regulated market, its registered office and effec…
Investment firms and credit institutions authorised in a Member State of the European Union or in a State party to the Agreement on the European Economic Area other than France to execute orders on be…
In accordance withArticle L. 515-4 of the French Rural and Maritime Fishing Code, the procedure for authorising dismissal and the periods and duration of protection for employee representatives in a C…
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