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Showing 391–400 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…
Local mutual agricultural credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which the…
Subscriptions paid to authorised associations whose purpose is to carry out preventive work to defend forests against fire on land included in woods classified under article L. 132-1 of the Forestry C…
In the event of total or partial termination of the public contract, the parties may agree, without waiting for the final settlement of the balance, on an amount of debts and receivables, excluding an…
Annual accounts must comply with the principle of prudence. In drawing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insuffi…
In addition to their role as sworn goods brokers, brokers may carry out their usual activities, such as commission, brokerage, commercial agency and consignment of goods, either on a personal basis or…
When the sale price is finally fixed, the purchaser, in the absence of an agreement between the creditors for the amicable distribution of its price, is obliged, on the summons of any creditor, and wi…
Where the rebuilt building, under the conditions provided for in Article L. 145-17, has a larger surface area than the original building, the right of priority is limited to premises with a surface ar…
A legal entity may be appointed as a director. When appointed, it is required to designate a permanent representative who is subject to the same conditions and obligations and incurs the same civil an…
The provisions of Article L. 223-19 do not apply to agreements entered into in the ordinary course of business and on arm's length terms.
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