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Showing 1–10 of 66562 articles for “Art. L. 239-1 to L. 239-5”
…shares of sociétés par actions or the corporate units of sociétés à responsabilité limitée subject to corporation tax by operation of law or by option may be leased, within the meaning of the provisi…
In application of article L. 239-2, the contract for the lease of shares or corporate units shall include the following information, failing which it shall be null and void: 1° The nature, number and…
The mortgage is indivisible, notwithstanding the division of the debt: the co-debtor who owns the mortgaged immovable is, on that immovable, held for the whole; each of the creditors has the whole imm…
…article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax due by the partners in name, general partners, co…
The technician must meet the deadlines set.
The public prosecutor notifies the accused of the date on which he must appear.
…eal estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section 2 of section 2 and in sub-paragraph 2 of paragraph 1 of sub-section…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
…usts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a public offer of financial sec…
…When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference between th…
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