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Showing 1261–1270 of 61478 articles for “Art. L. 145-23-1”
MOTOR VEHICLE EVENTS IN WHICHCONTACT BETWEEN VEHICLES IS AUTHORISED(art. A331-22 and A331-23) Definition Events taking place on a circuit with generally used vehicles, in which contact between vehicle…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
Where, pursuant to I of Article L. 532-24, an investment firm or credit institution wishes to provide custody account keeping services in another Member State of the European Union or party to the Agr…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
When a person mentioned in III of article L. 812-2 is unable to carry out his duties due to a suspension or a ban imposed under the conditions provided for in 3° and 4° of II of Article L. 814-10-2, t…
…enses for the basis of assessment of income tax or corporation tax in accordance with IX of Article L. 245-6 of the Social Security Code.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…
…rall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account the revaluation difference which i…
…ration paid to staff made available to a consular higher education institution mentioned in article L. 711-17 of the French Commercial Code and organising training courses leading to the award, on beh…
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