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Showing 2381–2390 of 70423 articles for “Art. L 232-23 · Art. A 123-61 · C. com. Art. L 227-2-1”
The model agreements of the spouse or co-owner, given, pursuant to Article L. 526-11, to the allocation by a sole trader with limited liability of a common or undivided asset to his business activity,…
The following are exempt from the condition of exclusive activity laid down by Articles L. 7232-1-1, L. 7233-2 and L. 7233-3: 1° For their home help activities: a) Intermediary associations ; a bis) N…
When the easement instituted in application of articles L. 342-20 to L. 342-23 is likely to seriously compromise the agricultural or forestry use of the encumbered land, its owner(s) may, from the dat…
However, only category A and category B officials, competition, consumer affairs and fraud control officers mentioned in Article A. 450-1 are empowered to carry out the visits and seizures provided fo…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
I. - Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentio…
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…
In the event of non-compliance with their corporate purpose, companies defined in Article 238 bis HW must pay the Treasury compensation equal to 25% of the fraction of the capital that has not been us…
Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…
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