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Showing 2161–2170 of 32116 articles for “Art. 25-12 to 25-18”
The reports mentioned in article L. 223-26-1 shall be made available to the public on the company's website within eight months of the end of the financial year and for a period of five years.
…ippery; 2° If there is no riser, successive steps must overlap by 5 centimetres; 3° It is forbidden to place one or two isolated steps in the main passageways; 4° The dimensions of staircase steps mus…
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…
…e case of capitalisation of interest on the sale price of a business, the taxable event is deferred to the date of actual payment of the interest.
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
…ale ou agricole, ou d'une exploitation minière, les intérêts, arrérages, primes de remboursement et tous autres produits : 1° Des créances hypothécaires, privilégiées et chirographaires, à l'exclusion…
1. Subject to 2, the income is determined by the gross value in euros of the products collected according to the exchange rate on the day of the payments, without any deduction other than that of the…
The judgment declaring absence carries with it, from the time of transcription, all the effects that the established death of the absent person would have had. The measures taken for the administratio…
These same provisions do not apply to presumed absentees or persons mentioned in Article 120 when they have left sufficient power of attorney to represent them and administer their property. The same…
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