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Showing 791–800 of 56759 articles for “Art. Cass. 3e Civ. 22-1-1980 n° 77-12.158”
The sole trader is a natural person who carries on one or more independent professional activities in his own name.The assets, rights, obligations and securities which he holds and which are useful fo…
If the Prefect deems that there is no substantial difference, or if a substantial difference has been identified and the applicant has passed the aptitude test, the Prefect will issue the applicant wi…
In the event that one of the companies mentioned in the fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise fro…
The fraction of the capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company wh…
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
I.-In order to be extended, the branch agreement concluded at national level must contain clauses relating to the determination of the rules for negotiation and conclusion, as provided for in articles…
I.-Equity items are classified into three tiers. This classification depends on whether they are basic own funds or ancillary own funds and on the following characteristics of permanent availability a…
A subcontractor who has been accepted and whose terms of payment have been approved may assign or pledge all or part of his claim, up to the amount of the services paid directly to him. A copy of the…
Subject to the provisions of article L. 625-3, the proceedings in progress are interrupted until the pursuing creditor has declared his claim. They are then resumed ipso jure, the judicial representat…
The national guide-interpreter diploma is awarded by higher education establishments authorised for this purpose for a renewable period of four years, under the conditions set out in…
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