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Showing 601–610 of 37577 articles for “Art. L 232-23”
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…
The creditor's action may not have the effect of depriving the natural person guarantor of the minimum resources set out in Article L. 731-2 of the French Consumer Code.
Other than those provided for by special laws, privileged claims on the generality of movables are: 1° Legal costs, on condition that they have benefited the creditor against whom the lien is asserted…
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…
Other than those provided for by special laws, preferential claims on certain movables are: 1° All sums due in execution of a lease or the occupation of a building, on the furniture furnishing the pre…
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
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…
I. - Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code foresti…
The judge may, at the hearing or in his chambers, as well as in any place where an investigative measure is being carried out, hear on the spot any persons whose testimony he deems useful for ascertai…
The parties are notified of the date of the enquiry verbally or by simple letter.
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