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Showing 1151–1160 of 12756 articles for “Art. BOI-RPPM-RCM-20-10-20-50 n°s 140–150”
An arbitration award may be subject to third-party proceedings before the court that would have had jurisdiction in the absence of arbitration, subject to the provisions of the first paragraph of Arti…
Recourse in revision is available against the arbitral award in the cases provided for judgments in Article 595 and under the conditions provided for in Articles 594,596,597 and 601 to 603. The appeal…
An appeal may be lodged against an order refusing enforcement within one month of service. In such a case, the Court of Appeal shall, at the request of a party, hear the appeal or the action to set as…
I. - The gross capital loss realised on the property or rights designated in articles 150 U to 150 UC is not taken into account.II. - In the event of the sale of a property acquired by successive frac…
In all the cases mentioned in articles R. 22-10-37, R. 225-139 and R. 228-91, the number of shares under option is adjusted so that the total subscription or purchase price remains constant. However,…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
The rate of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of artic…
I. - The gross capital gain realised on the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% i…
Where the Autorité de contrôle prudentiel et de résolution or the Autorité des marchés financiers finds that an ISP with a branch in mainland France, Guadeloupe, French Guiana, Martinique, Reunion, Ma…
I. - Net gains from transfers for valuable consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights…
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