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Showing 371–380 of 64696 articles for “Art. s. L 821-57 and L 821-6”
If, during the period provided for in article R. 4113-56, the successor(ies) decide(s) to transfer their deceased's shares to a third party outside the company, the transfer shall be carried out in ac…
Subject to compliance with the operating conditions set out in articles D. 6124-50 to D. 6124-56, newborns requiring neonatology care may be hospitalised in neonatal and infant paediatric units. In th…
Where the internal-use pharmacy of a health care institution is authorised to supply medicinal products or health care products to the public pursuant to 1° and 2° of Article L. 5126-6 or Article L. 6…
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
I. - When the redemption premium provided for at the time of issue or at the time of the original acquisition of the right exceeds 10% of the nominal value or acquisition price of that right, or when…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
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