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Showing 6331–6340 of 56653 articles for “Art. L 651-2”
1. General partnerships, limited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the adminis…
The mortgagee registered for a capital bearing interest and arrears, has the right to be collocated, for three years only, in the same rank as the principal, without prejudice to the specific registra…
1. Value added tax which has been levied in connection with sales or services shall be imputed or refunded under the conditions provided for in Article 271 when these sales or services are subsequentl…
I. - Value added tax is assessed on the basis of returns filed by taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate th…
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
1. Subject to the provisions of 4 and 5 below, and unless special provisions are made to the contrary, goods placed in free zones may, on leaving the free zone, be put to the same uses as if they had…
The registration of mortgages is carried out by the department responsible for land registration on the filing of two forms dated, signed and certified as true by the signatory of the certificate of i…
In order to grant the authorisation referred to in Article L. 214-189, the Autorité de contrôle prudentiel et de résolution shall verify that the rules or articles of association of the undertaking, i…
The Autorité de contrôle prudentiel et de résolution shall issue the authorisation referred to in Article L. 214-189 within thirty days of notification of receipt of the application. If no decision ha…
A securitisation undertaking covered by this sub-paragraph may only sell or transfer, in one or more transactions, contracts transferring insurance risks and receivables held against insurance and rei…
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