Article 236
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
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Showing 551–560 of 61478 articles for “Art. L. 145-23-1”
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
If the guarantee given by a natural person to a professional creditor was, at the time it was entered into, manifestly disproportionate to the income and assets of the guarantor, it shall be reduced t…
The person who undertakes to provide a legal or judicial guarantee must be sufficiently solvent to meet the obligation. If this guarantor becomes insolvent, the debtor must substitute another guaranto…
Where there are several principal debtors jointly and severally liable for the same debt, the guarantor shall have the remedies provided for in the preceding articles against each of them.
Sums paid in respect of the pledged claim are deducted from the secured claim when it is due.If this is not the case, the pledged creditor retains them as security in a specially allocated account ope…
A letter of intent is an undertaking to do or not to do with the object of supporting a debtor in the performance of his obligation to his creditor.
Real estate liens are granted by law. They are general. They are exempt from the formality of registration. The legal provisions governing them are to be interpreted strictly. They give the right to b…
The guarantor's obligation is extinguished by the same causes as other obligations. It is also extinguished as a result of the extinction of the guaranteed obligation.
The pledge is perfected by the drawing up of a writing containing the designation of the debt secured, the quantity of the goods pledged and their type or nature.
In the event of default by his debtor, the pledged creditor may have the pledged claim and all rights attached thereto assigned to him by the court or under the terms of the agreement. He may also wai…
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