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Showing 461–470 of 30785 articles for “Art. R 581-39”
The sole proprietorships subject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provis…
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or p…
Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a…
If it appears that the person brought before it is a minor, the court refers the case to the public prosecutor. In the case of a minor of at least thirteen years of age, the court shall first rule, af…
In the cases provided for in article 395, if there are sufficient charges against the person to bring him before the criminal court, but the case is not ready to be tried under the immediate appearanc…
When deferring the sentence for the purposes of personality investigations pursuant to Article 132-70-1 of the Criminal Code, the court may also place or maintain the convicted person under judicial s…
Unitholders are liable for the debts of the co-ownership only up to the amount of the fund's assets and in proportion to their share.
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