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Showing 11–20 of 46432 articles for “Art. D 223-2”
…t of the starting point, suspension or interruption of prescription may not have the effect of extending the period of extinctive prescription beyond twenty years from the day on which the right arose…
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…
It is incumbent on the party requesting an enquiry to state the surnames, first names and residences of the persons whose evidence it seeks. The same burden is incumbent on the opposing parties reques…
He may refer the matter to the Investigating Chamber for a ruling on the continued detention of an accused person in pre-trial detention..
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
Each spouse may freely exercise a profession, receive his or her earnings and wages and dispose of them after paying the marriage expenses.
Where the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor th…
The parent company shall file the declaration of overall income for each financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used…
1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
Structural grants are awarded to distribution companies that:1° Regularly distribute new or repertory works. Companies that have distributed at least three cinematographic works during each of the two…
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