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Showing 6011–6020 of 56883 articles for “Art. L 145-40-2”
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
When, pursuant to article 40-2, the public prosecutor notifies a victim of his decision to discontinue proceedings, he shall inform the victim that he may request a copy of the case file, pursuant to…
The Marseille municipal social action centre is subject to the provisions of articles 39 and 40 of decree no. 95-562 of 6 May 1995 relating to municipal and inter-municipal social action centres and t…
Any association recognised as being in the public interest, which has been duly registered for at least five years at the date of the events and which proposes by its articles of association to defend…
Sont également exonérés de l'impôt sous réserve des dispositions de l'article 208 A : 1° (Abrogé à compter du 1er janvier 1993) ; 1° bis-Les sociétés d'investissement qui sont régies par les articles…
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
No one may be adopted by more than one person except by two spouses, two partners in a civil solidarity pact or two cohabitees. However, a new simple or full adoption may be granted after the death of…
Within one month of the explicit or implicit rejection of the request provided for in the previous article, the judicial police officer may lodge an appeal with a commission composed of three judges o…
In order to gather evidence and identify the perpetrators, by establishing links between individuals, events or offences, of crimes and misdemeanours of a serial nature, the national police and gendar…
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