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Showing 2201–2210 of 65169 articles for “Art. L 232-23 · Art. A 123-61”
The shares subscribed for must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is…
In the event that the company is dissolved or its capital is reduced, the Minister for the Economy, Finance and the Budget may order the tax reduction provided for in article 199 unvicies the year in…
The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
Where the settlor's rights representing the property or rights transferred into the trust assets are not recorded in the balance sheet of a company, the trust income is taxed in the name of each settl…
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…
The customs officer appointed to carry out a judicial police mission shall immediately report to the public prosecutor or the requesting investigating judge if the latter has ordered such diligence. H…
Authorisation to remove an urn from a plot at a cemetery site is granted by the mayor under the conditions defined in Article R. 2213-40.In cinerary sites not subject to concessions, the deposit and r…
Where the settlor does not carry on an activity covered by Articles 34 or 35, an agricultural activity within the meaning of article 63, a professional activity within the meaning of 1 of article 92 o…
Where a plea alleging that a legislative provision infringes the rights and freedoms guaranteed by the Constitution is submitted by the accused before the president of the investigating chamber hearin…
The securitisation mutual fund may issue negotiable debt securities and bonds or debt securities issued on the basis of foreign law. The fund rules specify the characteristics and terms of issue of th…
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