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Showing 6811–6820 of 51736 articles for “Art. L 227-3”
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
1. In companies operating either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
The initial duration of the mediation may not exceed three months from the date on which the advance on the mediator's fees is paid to the mediator. This assignment may be renewed once, for the same d…
Any person who takes legal action in a dilatory or abusive manner may be ordered to pay a civil fine of up to 10,000 euros, without prejudice to any damages that may be claimed.
In order to proceed with the conciliation attempt, the judicial conciliator summons the parties, as necessary, to a place, day and time that he/she determines. The parties may be assisted before the j…
…ified if there are serious reasons preventing the minor from being heard under the conditions initially laid down.
The request for a hearing is made to the judge without formality by the minor himself or by the parties. It may be made at any stage of the proceedings and even for the first time on appeal.
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