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Showing 2741–2750 of 49463 articles for “Art. Cass. 3e civ. 25-2-1975”
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
Unless otherwise provided, articles L. 214-24-24 to L. 214-26-2 apply to private equity funds.
Where the client of one of the persons referred to in Article L. 561-2 is a collective investment scheme within the meaning of I of Article L. 214-1, "beneficial owner" within the meaning of 1° of Art…
The amount of the deduction from the amount of the annual contribution mentioned in the last paragraph of article L. 5212-9 is equal to the product of the number of employees, defined in accordance wi…
I. - For delegated production companies, the amount of the direct allocation is equal to 25% of the amount invested. This rate is increased to 50% for works in the animation genre.II. - For other prod…
The General Meeting which decides on the capital increase may provide for the free allocation of shares or other securities giving access to the capital. The total benefit resulting from this allocati…
The list of claims containing the information provided for in article L. 622-25 and in article R. 622-23 together with the proposals of the mandataire judiciaire and the observations of the debtor, wi…
The statutory auditor omitted from the list pursuant to articles R. 822-25, R. 822-26 and R. 822-28 may apply for re-registration in accordance with the procedure set out in Section 1 of Chapter II of…
Notwithstanding the provisions of the second paragraph of Article L. 123-13, natural persons who have opted for or are automatically subject to the simplified real income tax regime may enter in the i…
As an exception to the provisions of the third paragraph of Article L. 123-18, natural persons placed by option or by operation of law under the simplified real tax regime may use a simplified valuati…
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