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Showing 351–360 of 61594 articles for “Art. VI ter A”
Property acquired by virtue of a clause inserted into a contract of joint acquisition under which the share of the first deceased(s) will revert to the survivors in such a way that the last surviving…
SPECIAL ACCOUNTING RULES FOR JUDICIAL ADMINISTRATORS AND JUDICIAL MANAGERS FOR THE LIQUIDATION OF COMPANIES I. - Definition of accounting books Under the terms of the articles 59 and 60 du décret n° 8…
NATIONAL COUNCIL APPROVAL 1. The following are approved, for the keeping of the special accounts of court-appointed administrators and court-appointed agents for the liquidation of companies, automate…
The capital payments provided for by Article 373-2-3 of the French Civil Code are only subject to transfer duties for the fraction exceeding €2,700 per year remaining until the beneficiary reaches maj…
In the event of the death: a. - of the manager of a limited liability company or an unlisted partnership limited by shares, b. - of one of the partners in name of a partnership, c. - of one of the per…
Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.
An interim diversification provision is calculated at least each month in which the profit-sharing account is not closed. It is equal to the difference between the realisable value of the assets deter…
The following information relating to commitments covered by 1° and 2° of Article L. 134-1 respectively is sent to the Autorité de contrôle prudentiel et de résolution each year by 30 April at the lat…
For the application of Article R. 134-2, notwithstanding Article 142-3 of Regulation No. 2015-11 of 26 November 2015 of the Autorité des normes comptables relating to the accounting framework for insu…
The conversion referred to in article R. 134-4 may only be carried out every five years and on condition that, after the conversion, the difference between the amount of the diversification provision…
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