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Showing 1161–1170 of 1706 articles for “Art. al. 1er”
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
I. - When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference betwee…
By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…
During the time limits for the appeal in cassation and, if there has been an appeal, until the judgment of the Court of Cassation has been delivered, the execution of the judgment of the Court of Appe…
Leave is granted each year, at the employee's request, regardless of age: 1° To any employee appointed to sit on a voluntary basis on the administrative or management body of an association governed b…
The professions of court-appointed administrator and court-appointed agent are represented in dealings with the public authorities by a National Council of Court-appointed Administrators and Court-app…
For an overdraft authorisation or overdraft facility, where the annual percentage rate of charge is calculated before they are used, the calculation is made using the method defined by the formula set…
The enforcement measures provided for in Article L. 412-1 : 1° The provisions of points 1 and 2 of Chapter IV, 1 and 2 of Section IX "Raw milk, colostrum, milk products and colostrum-based products" o…
I. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…
The basis of assessment for property tax on built properties for residential premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by…
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