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Showing 6841–6850 of 63933 articles for “Art. I-1°-e”
The Articles of Association of a SICAV and the regulations of a fonds commun de placement set the duration of the accounting periods, which may not exceed twelve months. However, the first financial y…
If the notary appointed to draw up the liquidation statement comes up against the inertia of an undivided co-owner, he may give him formal notice, by extrajudicial act, to be represented. If the undiv…
Where several undivided interests exist exclusively between the same persons, whether they relate to the same property or to different property, a single division may take place.
The rules governing preference shares are set out in Articles R. 228-15 to R. 228-22 of the French Commercial Code.
The cooperative companies and unions of cooperative companies of craftsmen, as well as the cooperative companies and unions of cooperative companies of boatmen, are exempt from the business property t…
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
Farmers, including salt marsh owners or farmers, are exempt from the business property tax (cotisation foncière des entreprises). Also exempt are employers' groups made up exclusively of individual fa…
The following are exempt from business property tax: 1° Workers who do contract work for private individuals, or on their behalf and with materials belonging to them, whether or not they have a sign o…
The following are exempt from business property tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Art…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
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