Article L613-34-1
In this Section and in Section 5 of this Chapter: 1° "Significant branch" means a branch of significant importance within the meaning of Article L. 613-32-1 ; 2° "Transnational group" means a group wi…
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Showing 9491–9500 of 47844 articles for “Art. R 418-3”
In this Section and in Section 5 of this Chapter: 1° "Significant branch" means a branch of significant importance within the meaning of Article L. 613-32-1 ; 2° "Transnational group" means a group wi…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
I.-Income net of levies resulting from the application of a of A of I and of II of Article 1641 of the General Tax Code to property tax on built-up properties are allocated to the départements as comp…
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
I. - Public establishments for intercommunal cooperation, at least one of which has its own tax status, may be authorised to merge under the following conditions.The proposed perimeter of the new publ…
The budget is enforceable under the same conditions as the municipal budget. It may be amended in the same manner.
A.-The cumulative result defined in B of Article R. 2311-11 is allocated, where it is a surplus :
The budget is presented in two sections: - in the first, operating transactions are forecast and authorised; - in the second, investment transactions are forecast and authorised.
Revenue from the investment section includes in particular: 1° The value of allocated assets; 2° Reserves and similar receipts; 3° Investment grants; 4° Provisions and depreciation; 5° Borrowings and…
Expenditure on the investment section includes in particular: 1° Repayment of the principal of loans and similar debts; 2° Acquisition of intangible, tangible and financial fixed assets; 3° Charges to…
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