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Showing 1281–1290 of 69139 articles for “Art. al. 1 and D 440-2”
The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
The capital gains that may arise from a transaction referred to in article 48 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production are taxable in the name of the socié…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
The refuge provides collective accommodation for people passing through. The accommodation capacity of a refuge is limited to 150 people. Minors may be accommodated there. When minors, accommodated in…
For the application of article L. 3662-5, the Lyon metropolitan authority may neutralise the budget, on the one hand, of the depreciation allowance for public buildings, less the amount of the annual…
Certificates, instructions, results and reports relating to checks and inspections for which the employer is responsible in terms of health and safety at work must be dated. They shall mention the ide…
The judge referred to in article L. 3132-31 is the president of the judicial court.
Securities are valued by the company, under the supervision of the statutory auditor, at least once every financial year and whenever an event or series of events occurring during a financial year is…
Employees who receive company shares may negotiate the subscription or allotment rights attached to these shares even during the period when they are not negotiable pursuant to Article L. 3324-10.
When profit-sharing rights are allocated, during or at the end of the blocking period, to a company savings plan, the period of unavailability accrued for these sums at the time of allocation is deduc…
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