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Showing 1011–1020 of 50814 articles for “Art. I · CE 12 October 2018 n° 401292 · TA Rennes 13 December 2001 · BOI-BIC-PVMV-20-40-20”
Members of the regional council are affiliated to the general social security scheme under the conditions defined in article L. 382-31 of the social security code. The contributions of the regions and…
When an elected official who receives an official allowance and who has not interrupted any professional activity cannot effectively carry out his duties in the event of illness, maternity, paternity…
The capital gains or losses mentioned in the first paragraph of II of l'article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
1° For the determination of their taxable income, undertakings which hold units or shares in undertakings for collective investment in transferable securities or collective investment schemes covered…
A specialised professional fund may only dispose of unmatured or lapsed loans that it has granted after the Autorité des marchés financiers has approved a specific programme of operations submitted by…
When granting loans, the purpose of a specialised professional fund is to hold these loans until maturity, unless otherwise stipulated in article R. 214-203-2.This activity is subject to the provision…
By way of derogation from articles R. 214-203-5 and R. 214-203-6, specialised professional funds which engage in lending up to 10% of their net assets are subject only to the following conditions:a) L…
The beneficiaries of a loan granted by a specialised professional fund may be :1° Sole proprietorships or legal entities governed by private law primarily engaged in a commercial, industrial, agricult…
I. - The regulations or articles of association of the specialised professional fund which grants loans specify the date of its liquidation and may provide for a right to temporarily extend its life,…
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