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Showing 5221–5230 of 10142 articles for “Art. CJEU – Ingmar – 9 Nov. 2000 – C-381/98”
For the application of 2° of 1 of Article 39, the depreciation of buildings that have given entitlement to the tax reduction provided for in l'article 199 sexvicies are only allowed as a deduction fro…
Operators wishing to obtain classification must submit their application electronically to the body mentioned in article L. 141-2 , together with a visit certificate issued by a type A or C assessment…
Operators wishing to obtain classification must submit their application electronically to the body mentioned in article L. 141-2 , together with a visit certificate issued by a type A or C assessment…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
At the time of authorisation, payment institutions must have paid-up capital in an amount at least equal to the sum laid down by regulation, depending on whether: a) The payment institution provides o…
An insurance undertaking may use a forward rate or currency instrument linked to a financial debt if the following conditions are met throughout the transaction: a) The loan contracted or the debt iss…
The company continuously monitors the transactions mentioned in articles R. 332-45 to R. 332-48. To this end, it keeps a daily record of positions taken for each category of underlying investment, mat…
The categories of building or infrastructure works mentioned in 1° of Article L. 2412-2 which are not subject to the provisions of this book are as follows:1° Works designed for the performance of an…
Without prejudice to the provisions of articles L. 612-4, R. 612-19 and R. 612-48, a patent application may only contain more than one independent claim of the same category (product, process, device…
…ed in the processing mentioned in article L. 552-1 of this Code and those mentioned in Article L. 349-2 of the Social Action and Family Code, individually designated and specially authorised by the Di…
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