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Showing 141–150 of 57563 articles for “Art. s. 24 and 31”
…hat the child was conceived during the period extending from the three hundredth to the one hundred and eightieth day, inclusive, before the date of birth. Conception is presumed to have taken place a…
…Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount of…
…t activity within the meaning of the second paragraph of article L. 169 of the Book of Tax Procedures.
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
Cheques are payable on demand. Any statement to the contrary is deemed to be unwritten. Cheques presented for payment before the day indicated as the date of issue are payable on the day of presentati…
…the contract before its term;3° The electronic money holder requests redemption more than one year and one day after the end of the contract.
The assignee's remuneration, in whatever form, constitutes income from a debt. For accounting purposes, it is treated as interest.When the term of the repurchase agreement covers the date of payment o…
Without prejudice to the penalties that may be applied by the Autorité de contrôle prudentiel et de résolution in the same way as for breaches of banking regulations, any failure to comply with the ob…
…at least 70% of whose assets consist of financial securities, shares in limited liability companies and current account advances, as defined by I and 1° of II of article L. 214-28, which give subscrib…
…certificates, mutualist certificates mentioned in articles L. 322-26-8 of the French Insurance Code and L. 221-19 of the French Mutual Code and parity certificates mentioned in article L. 931-15-1 of…
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