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Showing 19011910 of 2273 articles for Art. 238 bis K

French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B ter

…the contribution sells the securities within three years of the date of the contribution and undertakes to invest the proceeds of their sale, within two years of the date of the sale and up to at leas…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 156

…s exceeds €119,675; these deficits may, however, be allowed as a deduction from profits of the same kind in subsequent years up to and including the sixth year.The amount referred to in the first para…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 115

…ferred to in 3° nonies of Article 208, provided that the company receiving the contributions undertakes, in the merger deed, to substitute itself for the absorbed company for the distribution obligati…

AI translation · Updated 8 Nov 2023Open Article
French Consumer CodeIn force
Chapter II: Implementing measures

Article L412-1

…ditions under which the export, offer, sale, distribution free of charge, possession, labelling, packaging or method of use of goods are prohibited or regulated;2° The conditions under which the manuf…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Annexes I

Article Annexe I-4 (art. R122-6)

…apital is set at... euros. It is divided into shares of... euros (2). The value of contributions in kind shall be assessed by the contribution auditor(s). In the case of real estate, this assessment i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1384 B

Locations and local authority groupings with their own tax system may, by deliberation taken under the conditions provided for in Article 1639 A bis, totally or partially exempt, for the portion of pr…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 2: List of penalties

Article L612-40

…out in Articles 92a and 92b thereof; 2° It has breached a provision of Title I and Title III of Book V, with the exception of the recommendations on additional own funds made by the Autorité de contr…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Section 2: The spouse, partner in a civil solidarity pact or cohabitee of the company director, working in the family business

Article L121-4

…the head of the company is deemed to have declared that this status is that of salaried spouse.IV bis -A person may not retain the status of collaborating spouse for a period of more than five years…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 223

1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Approval

Article L511-15-1

…d ex officio by the Autorité in the following cases: 1° The company has obtained authorisation by making false declarations or by any other irregular means ; 2° The company no longer meets the prudent…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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