Article 236
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
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Showing 3501–3510 of 60412 articles for “Art. I-2°”
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
I.-Companies subject ipso jure or by option to an actual taxation system may, under the conditions provided for in this article, subject to separate taxation at the rate provided for in the second par…
Real estate liens are granted by law. They are general. They are exempt from the formality of registration. The legal provisions governing them are to be interpreted strictly. They give the right to b…
Other than those provided for by special laws, preferential claims on the generality of immovable property are: 1° Legal costs, on condition that they have benefited the creditor to whom the lien is o…
General liens take precedence over the preferential right attached to pledges of real property and mortgages. They are exercised in the order of article 2377.
For the purposes of investigating and establishing the offences constituting illegal employment referred to in Article L. 8211-1, the inspection officers defined by regulation shall have a right of co…
I. In the management of collective investments, portfolio management companies shall take all reasonable steps to obtain the best possible result in executing orders, taking into account price, cost,…
I. - Pursuant to 8° of article 6-2 of Organic Law no. 99-209 of 19 March 1999, subject to the adaptations provided for in II, articles R. 151-1 to R. 151-17 are automatically applicable in New Caledon…
The health inspection referred to in 2° of I of article L. 1321-4 is carried out by the Regional Health Agency. It includes any operation to check compliance with legislative and regulatory provisions…
I.-For commitments covered by 1° of Article L. 134-1, I of Article A. 132-4-1 applies as follows:1° Where the technical rate used is not zero, the literary explanation referred to in 2° of I of articl…
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