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Showing 81–90 of 37820 articles for “Art. L 223-19”
I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
In the event of loss of standing crops as a result of hail, frost, flooding, fire or other extraordinary events, a proportional reduction in the property tax relating for the current year to the plots…
The prohibitions provided for in articles L. 223-1 and L. 223-3 do not apply to canvassing for the supply of newspapers, periodicals or magazines. A decree, issued after consulting the Conseil nationa…
The first three paragraphs of Article L. 223-26 and Articles L. 223-27 to L. 223-30 do not apply to companies with only one member. In this case, the management report, the inventory and the annual ac…
In the event of a capital increase by subscription of shares for cash, the provisions of the last paragraph of Article L. 223-7 shall apply. At least one quarter of the nominal value of the shares mus…
Shares are freely transferable between partners. If the articles of association contain a clause limiting transferability, the provisions of Article L. 223-14 are applicable. However, the Articles of…
A decree of the Conseil d'Etat, issued after consultation with the Autorité de la concurrence, sets out the terms and conditions for the application of article L. 223-1. In particular, it shall specif…
The statutory auditors are notified, at the latest at the same time as the shareholders, of the meetings or consultations. They shall have access to the meetings. The documents referred to in the firs…
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