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Showing 3140 of 49021 articles for Art. CA Paris 6-2-2023 n° 21/10189

French Cinema and Moving Image CodeIn force
Sub-paragraph 1: General provisions

Article 211-65

The sums invested by the production company to cover preparatory expenses for the production of feature-length cinematographic works are paid in two instalments.The first instalment, which may not exc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater N

When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…

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

Article 231 bis N

The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Paragraph 7: Objectives and resources agreement

Article D6323-21-6

…set out in articles D. 6323-21-3 and D. 6323-21-4 are not achieved, the Minister responsible for vocational training, on a proposal from the regional prefect, will send the regional joint inter-profe…

AI translation · Updated 1 Nov 2023Open Article
French Insurance CodeIn force
Paragraph 2: The insurance certificate.

Article R211-21-6

The provisions of articles R. 211-21-1 to R. 211-21-5 do not apply in the cases mentioned in the last paragraph of article R. 211-14 and to the persons mentioned in articles R. 211-22 and R. 211-23.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 novovicies

…iling the tax return for the year in which the property is completed or acquired if later, is irrevocable for the property in question.The tax reduction applies, under the same conditions, to the shar…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 novodecies

…ing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread equally over the financial years ending durin…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 3: Corporate mutual funds governed by article L. 214-165-1

Article R214-214-6

The rule set out in article D. 214-32-13 regarding the minimum amount of assets of unit trusts does not apply to funds covered by this paragraph.

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 2: Supervision on a consolidated basis by a competent authority of another Member State of the European Union or of another State party to the Agreement on the European Economic Area

Article L613-21-6

The Autorité de contrôle prudentiel et de résolution may, when acting as the authority responsible for the supervision of a subsidiary of an undertaking which has its head office in another Member Sta…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 3: Provisions relating to the enforcement of asset freezing orders issued by foreign authorities

Article 695-9-21

As soon as the reason for the postponement no longer exists, the investigating judge shall proceed with the execution of the freezing order, under the conditions provided for in article 695-9-13.

AI translation · Updated 7 Nov 2023Open Article
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