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Showing 471–480 of 37567 articles for “Art. L 1221-23”
The date of the opening of the sessions of the Assize Court shall be fixed whenever necessary, on the proposal of the Public Prosecutor, by the First President of the Court of Appeal or, in the case p…
On a proposal from the public prosecutor, the roll for each session is drawn up by the president of the assize court or, at the request of the public prosecutor, by the first president of the court of…
By way of derogation from articles 21 and 22 above, export bans may, until a date to be set by decree, be established by orders of the Minister for the Economy and Finance, after consultation with the…
…s, duties and taxes, other than those mentioned in the code of taxes on goods and services, previously paid and those payable in the place where the new port of registry is located.2. The same rule ap…
1. Subject to the provisions of 2 below, articles incorporated into French ships outside the Customs territory are treated as if they were imported directly into the part of the Customs territory wher…
I. - The annual tax on vacant accommodation is applicable:1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between t…
…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 for…
1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax…
If the guarantee given by a natural person to a professional creditor was, at the time it was entered into, manifestly disproportionate to the income and assets of the guarantor, it shall be reduced t…
The person who undertakes to provide a legal or judicial guarantee must be sufficiently solvent to meet the obligation. If this guarantor becomes insolvent, the debtor must substitute another guaranto…
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