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Showing 2781–2790 of 23246 articles for “Art. Cass. 2ème civ. 22-11-2012 n° 11-26.109”
If the beneficiary has not opted for immediate availability, the cases in which, pursuant to article L. 3324-10, the rights accrued in favour of the beneficiaries may exceptionally be liquidated befor…
The fraction of the capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company wh…
The statement provided for in the first paragraph of V of Article L. 214-169 shall include the following information: 1° The name "deed of assignment of receivables" ; 2° A statement that the assignme…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
The Professional Advisory Commissions are made up of the following members, appointed for a period of five years by order of the Minister with whom they are set up or, where they are interministerial,…
The overall net long-term capital gain or loss is determined by the parent company by making the algebraic sum of the net long-term capital gains or losses of each of the companies in the group, deter…
I.-The portfolio management companies mentioned in article L. 532-9, with the exception of those which exclusively manage FIAs covered by I of article L. 214-167, FIAs covered by IV of article L. 532-…
I.-Local materiovigilance correspondents are responsible for: 1° Forwarding without delay, with the exception of the reports mentioned in b, to the Director General of the Agence nationale de sécurité…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…
I.-The group solvency of the undertaking referred to in the first paragraph of Article R. 356-8 calculated using the deduction and aggregation method is equal to the difference between: a) The group's…
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