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Showing 281–290 of 68749 articles for “Art. s. L 561-45-2 and R 561-59”
The allocation due to each beneficiary commune or public establishment for inter-communal cooperation is intended to compensate for material expenses and expenses for studying and conducting the opera…
Revenue from the investment section includes in particular: 1° Contributions, reserves and similar receipts; 2° Investment grants; 3° Provisions and depreciation; 4° Borrowings and similar debts ; 5°…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
Any publication, in any form whatsoever, of statements drawn up under the provisions of this sub-section is prohibited on pain of damages.
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
1. Taxable persons who buy and resell investment gold as defined in 2 of article 298 sexdecies A must keep, for six years in support of their accounts, documents enabling their customers to be identif…
All expenses and income resulting from the transfer to the Office of compensation for the harm referred to in Article L. 1221-14 are managed separately in accounts distinct from those for the Office's…
General meetings of bondholders are convened in the same form and by the same deadline as shareholders' meetings, unless otherwise stipulated in the issue contract. A decree of the Conseil d'Etat sets…
If the lender demands from the borrower sums in excess of those that the lender is authorised to request payment of pursuant to article L. 315-18, is punishable by a fine of 300,000 euros.
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
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