Article 238 bis AB
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
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Showing 1111–1120 of 24410 articles for “Art. Cass. 2ème civ. 23-10-2008 n° 07-19.550”
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
I.-Any breach of the laws, regulations or professional obligations applicable to the persons mentioned in I and II of article L. 321-4 and to persons authorised to manage sales pursuant to the first p…
I. - Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentio…
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
The financing requirement or surplus of the investment section recorded at the end of the financial year is made up of the outturn balance corrected for outstanding commitments.The outturn balance of…
The Director General of the Agency may automatically vary, suspend or cancel a registration in the same cases and according to the same procedures as those laid down for a marketing authorisation in A…
I.-The College of the French Anti-Doping Agency, in the event of an administrative composition agreement concluded pursuant to the fourth paragraph of article L. 232-22, and the Sanction Commission ma…
…the particulars required for publication of the title deed in the forms provided for by the décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière.
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