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Showing 8190 of 2273 articles for Art. 238 bis K

French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 undecies

When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Section 3: Miscellaneous provisions

Article R123-238

…e nearest whole number. In the event of a capital increase resulting from the exercise, which may take place at any time, of rights attached to securities giving access to the capital, from the exerci…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Provisions specific to securitisation undertakings

Article D214-238

A securitisation undertaking covered by this sub-paragraph may only sell or transfer, in one or more transactions, contracts transferring insurance risks and receivables held against insurance and rei…

AI translation · Updated 6 Nov 2023Open Article
French Public Health CodeIn force
Subsection 2: Duties of dental surgeons towards patients.

Article R4127-238

The dental surgeon is free to prescribe whatever he considers most appropriate in the circumstances. He must limit his prescriptions and actions to what is necessary for the quality and effectiveness…

AI translation · Updated 3 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 2: Interventional radiology activities

Article D6124-238

The holder ensures the continuity and safety of care as provided for in Article L. 1110-1, and formalises this in the protocols referred to in Article D. 6124-237.

AI translation · Updated 31 Oct 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 septies C

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 quater D

…the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in artic…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 quater J

I. - The provisions of Article 238 quater I do not apply in the event of a transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as par…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 quater E

The provisions of Article 238 quater B shall apply to the transfer to a fiduciary estate of rights or shares considered, pursuant to I of l'article 151 nonies, as assets allocated to the exercise of t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 quater C

…he meaning of the articles 201 and 202 when this transfer benefits from the provisions of l'article 238 quater B.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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