Article 193
Subject to the provisions of Article 196 B, taxable income shall, for the purposes of calculating income tax, be divided into a certain number of units, determined in accordance with Article 194, acco…
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Showing 6451–6460 of 8303 articles for “Art. CJEU – C-452/17 – 21 Nov. 2018”
Subject to the provisions of Article 196 B, taxable income shall, for the purposes of calculating income tax, be divided into a certain number of units, determined in accordance with Article 194, acco…
Notwithstanding the provisions of the first sentence of the first paragraph of Article L. 411-1, the following public offers are authorised: 1° The offer of financial securities or shares exclusively…
For the application of sections 1 to 5 of this chapter, in the collectivities governed by Article 73 of the Constitution, in Saint-Martin, in Saint-Barthélemy and in Saint-Pierre-et-Miquelon: 1° The w…
…y risks, unless such risks constitute ancillary cover under the conditions laid down in article R. 321-3, or risks falling within the classes mentioned in 14 and 15 of article R. 321-1 of this Code an…
The ancillary own funds referred to in article L. 351-6 consist of items other than core own funds which may be called up to absorb losses. Ancillary own funds may include the following items, insofar…
When calculating group solvency, no account is taken of any own funds eligible to cover the Solvency Capital Requirement arising from reciprocal financing between the undertaking referred to in the fi…
The political, catastrophic and monetary risks covered under the guarantee referred to in article R. 442-11-1 are realised under the following conditions.The political risk arises when performance of…
Where the management of a public service is under concession, the report shall also include:1° The following accounting data:a) A report on the situation of the assets and fixed assets required to ope…
The works are marked with two hallmarks: the maker's hallmark and the title hallmark, known as the guarantee hallmark. The maker's hallmark is in the form of a diamond containing an initial letter of…
Notwithstanding the provisions of article 1840 C, where the registration duties or land registration tax and similar taxes, relating to judgments handed down in court which must be registered on the m…
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