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Showing 4171–4180 of 5751 articles for “Art. BOI-TVA-LIQ-30-20-90-30”
The declaration of pledge of a securities account held by an intermediary referred to in Article L. 211-3, a central depository or, where applicable, the issuer or the declaration of pledge of financi…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
I. -Subject to the adaptations provided for in II and III, the provisions of the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in…
In the event of a conviction, without prejudice to the provisions providing for special reasons to be given for certain sentences, in particular unmodified sentences of unsuspended imprisonment, the r…
The individual retirement savings plan must be able to receive the payments mentioned in 1° of article L. 224-2. Payments are made in cash. The provisions of the second paragraph of article L. 224-20…
When the purchaser is subject to Book IV and organises a design contest, economic operators who have submitted services in accordance with the contest rules are awarded a premium. The amount of this p…
The provisions of Articles L. 614-19, L. 614-20 and L. 614-21 shall not apply where, since the applicant is not domiciled or headquartered in France, the Institut national de la propriété industrielle…
I - Notwithstanding the provisions of 2° of Article R. 332-1, insurance undertakings may not cover up to 20% of their liabilities with matching assets. II- Undertakings may also choose not to cover th…
The agents mentioned in article L. 450-1 may, without being bound by professional secrecy, have access to any document or item of information held by State departments and establishments, the independ…
In Guadeloupe, French Guiana, Martinique, Mayotte, La Réunion, Saint-Barthélemy and Saint-Martin, the following days commemorating the abolition of slavery are public holidays: 1° 27 April in Mayotte…
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