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Showing 241–250 of 23043 articles for “Art. Cass. ass. plén. 21-12-1990 n° 88-15.744”
Decrees issued by the Director General of Customs and Indirect Taxation set out the terms and conditions for the application of the open livestock account system.
1. Customs officers may carry out such visits, surveys and checks as they deem necessary for the application of the provisions relating to open account, movement and grazing. 2. Security receipts must…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
Pursuant to articles L. 733-18 and L. 743-1 of the French Consumer Code, the cancellation of a debt corresponding to the amount of an unpaid cheque is deemed to constitute regularisation of the incide…
Except in the case provided for in article 21-14-1, the acquisition of French nationality by decision of the public authority results from naturalisation granted by decree at the request of the foreig…
The reports mentioned in articles R. 228-17 to R. 228-20 are sent to the special meetings of holders of preference shares concerned when they are asked to approve these amendments. They shall be made…
Long-length cinematographic works are made: 1° With the assistance of film studios and laboratories established in France, on the territory of another Member State of the European Union or, when they…
Subject to the exceptions provided for in Articles 21-18, 21-19 and 21-20, naturalisation may only be granted to a foreigner who can prove habitual residence in France for the five years preceding the…
As soon as a payment service provider managing accounts has a dedicated interface complying with the obligations set out in Article 32 of Commission Delegated Regulation (EU) No 2018/389 of 27 Novembe…
The provisions of articles 21-7 to 21-9 do not apply to children born in France to diplomatic agents and career consuls of foreign nationality. However, these children have the option of voluntarily a…
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