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Showing 931–940 of 6436 articles for “Art. Option exercise gain/loss formulas”
1. a) Losses incurred by a group company in respect of financial years prior to its entry into the group may only be offset against its profits, subject to the limits and conditions set out in the thi…
…in the absence of an agreement benefit, without loss of salary, from the training necessary for the exercise of their mandate.
…account to be maintained under the conditions set out in article R. 6152-807-4. The practitioner's option is made by 31 March of the following year at the latest and is irrevocable. The days mentione…
Information requested by the requesting authority of such a nature as to prejudice the fundamental national security interests of the State or to compromise the security of a person shall not be commu…
…il Framework Decision 2009/948/JHA of 30 November 2009 on prevention and settlement of conflicts of exercise of jurisdiction in criminal proceedings, where parallel criminal proceedings conducted in s…
For the application of article 695-9-54, the provisions of Article 11 relating to the secrecy of the investigation and inquiry shall not prevent the communication by the competent judicial authority p…
A judicial authority which decides, on the basis of the information it has gathered in accordance with Article 695-9-54 and after consultation with the competent authorities of the other Member States…
…ltural, within the meaning of article 63 of this Code, which are liable for corporation tax may, on option, be the subject of a deferral of taxation until one of the events mentioned in II of this art…
…warded to the company. Any clause in the Articles of Association which has the effect of making the exercise of the corporate action subject to the prior opinion or authorisation of the meeting or whi…
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
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