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Showing 1031–1040 of 19508 articles for “Art. Cass. com. 23 September 2020”
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
…e in respect of each year may not exceed the limit mentioned in the first paragraph of 3 of article 238 bis, less the total payments mentioned in the same article.To benefit from the deduction provide…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
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…
…tax receivables of any kind.For taxpayers who are placed under the regime provided for in Article 223 A or Article 223 A bis, the contribution is payable by the parent company. It is based on the cor…
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…
…l or any other person who assists a person in violating the prohibition provided for in articles L. 232-23 and L. 232-23-4 and persons who have committed a breach of article L. 232-10-3 or article L.…
I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities…
…ions as the allowance paid to the municipalities, in accordance with the provisions of l'article L. 2335-3.The loss of revenue that the communauté de communes suffers as a result of the extension from…
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