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Showing 1171–1180 of 39557 articles for “Art. L. 2312-9”
…uction to the consolidation of accounts:Notion of group.Percentage of interest, percentage of control.Perimeter of consolidation.Presentation of consolidation methods.E. - Introduction to statutory au…
…ional court is always composed of the president or a judge of the court of first instance. Articles L. 952-7 of the Code of Judicial Organisation relating to the replacement of these magistrates and t…
…ade up of the President of the High Court of Appeal and two assessors from the list provided for in L. 952-11 of the Code of Judicial Organisation relating to the replacement of the President of the H…
…ation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code is included in the policyholder's assets up to the fraction of their…
The administration may request from the interested parties any information likely to justify the accuracy of the figures declared and, in particular, any information enabling the size of the customer…
…ents in accordance with the procedures set out in the first three paragraphs of I and Ia of Article L. 102 B du livre des procédures fiscales.As an exception to the first paragraph, sole traders whose…
…nancial contracts, also referred to as "financial futures instruments", mentioned in III of article L. 211-1 of the Monetary and Financial Code, where the option provided for in 8° of I of article 35…
…ights attached to a leasing contract entered into under the conditions provided for in Article 2 of L. 313-7 of the Monetary and Financial Code are included, for the value of the assets mentioned in A…
…paragraph of this I, the dispute is subject to the provisions of the last two paragraphs of article L. 64 du livre des procédures fiscales. II.- Capital gains and all income are determined without reg…
With regard to the method of determining the profit to be included in the income tax base, taxpayers who receive non-commercial profits or similar income are placed either under the controlled declara…
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