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Showing 1861–1870 of 48297 articles for “Art. Brussels I bis Regulation”
The documents referred to in this book drawn up by the authorised agents referred to in this chapter may be drawn up or converted into digital format and may be stored in their entirety in this form,…
Authorised officers may exercise the powers they hold under the provisions of this book and implement the measures provided for in Chapter I of Title II throughout the national territory.
For the application of article L. 412-6 in Saint-Barthélemy and Saint-Pierre-et-Miquelon, the words: "in Article 38 of EU Regulation No 1379/2013 of the European Parliament and of the Council of 11 De…
I. The distribution by sociétés immobilières d'investissement governed by I of Article 33 of Law no. 63-254 of 15 March 1963 to their shareholders and by sociétés immobilières de gestion governed by A…
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
I. Individuals who undertake to hold units in venture capital mutual funds or professional investment funds for at least five years from the date of their subscription are exempt from income tax on th…
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are dist…
I. When a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit hold…
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