Article 237
Expenses relating to advertising prohibited by the articles L. 3323-2, L. 3323-4 and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation…
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Showing 6861–6870 of 64618 articles for “Art. I-3-2°”
Expenses relating to advertising prohibited by the articles L. 3323-2, L. 3323-4 and L. 3323-5 of the Public Health Code are not deductible in determining profits subject to income tax or corporation…
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.
If an employee is dismissed for a reason that is not genuine and serious, the judge may propose that the employee be reinstated in the company, while retaining his or her acquired benefits. If either…
In addition to the subjects provided for in Article L. 2312-8, the Social and Economic Committee is consulted under the conditions defined in this section in the following cases:1° Implementation of m…
A health, safety and working conditions committee is set up within the social and economic committee in: 1° Companies with at least three hundred employees; 2° Separate establishments with at least th…
The Health, Safety and Working Conditions Committee is entrusted, by delegation from the Social and Economic Committee, with all or part of the Committee's powers relating to health, safety and workin…
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