Article 145
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
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Showing 2971–2980 of 67627 articles for “Art. s. L 237-14 to L 237-31 · Arts. R 237-2”
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
The patent is declared invalid by court decision:a) If its subject matter is not patentable under the terms of Articles L. 611-10, L. 611-11 and L. 611-13 to L. 611-19;b) If it does not set out the in…
In order to carry out the tasks defined in Article L. 631-2-1, the Haut Conseil de stabilité financière may interview representatives of credit institutions, finance companies, investment firms, portf…
For application in the Wallis and Futuna Islands:1° In Articles L. 5461-2, L. 5461-2-1, L. 5461-4, L. 5461-9, L. 5462-2 and L. 5462-8, the provisions relating to the use of the European database on me…
I.-The provisions of Chapter V of Title I of Book II of this Part are not applicable to Mayotte. II.-The following shall apply in Mayotte from 1 January 2014: 1° Article L. 5210-4 ; 2° Article L. 5211…
Only profits made at the end of a financial year may be entered in the annual accounts. The profit made on a transaction that has been partially completed and accepted by the other party may be entere…
Regularly kept accounting records may be admitted in court as evidence between traders of commercial transactions. If they have been irregularly kept, they may not be invoked by the author for his own…
Accounting documents are drawn up in euros and in the French language. Accounting documents and supporting documents are kept for ten years. Accounting documents relating to the recording of transacti…
All traders are required to open an account with a credit institution or a postal cheque office.
Annual accounts must comply with the principle of prudence. In drawing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insuffi…
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