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Showing 10711080 of 16903 articles for Art. CE 23-6-1986 n° 50655

French Intellectual Property CodeIn force
Section 2: Transfer and loss of rights

Article L613-23-5

Each of the parties to the opposition proceedings shall bear the costs it has incurred, unless the Director General of the National Institute of Industrial Property decides on a different apportionmen…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Section 2: Transfer and loss of rights

Article L613-23-1

Opposition may only be based on one or more of the following grounds: 1° The subject matter of the patent is not patentable under the terms of Articles L. 611-10, L. 611-11 and L. 611-13 to L. 611-19;…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Section 2: Rights and obligations attached to plant variety certificates

Article L623-23-1

The plant variety certificate shall be declared null and void, by court decision, if it is established that: 1° Either it has been granted to a person who was not entitled to it, unless it is transfer…

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

Article 231 bis U

The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XVII bis: Exceptional corporation tax contribution

Article 235 ter ZAA

I. - Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIX: Social contribution on corporation tax

Article 235 ter ZC

…is tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and reduced by an allowance which may not exceed 763,000 euros per twelve-month period. Where a financial ye…

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

Article 231 bis R

Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.

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

Article 234 decies A

…of the base amount of the registration duties mentioned in articles 736 to 741, declared in accordance with the conditions set out in I. This tax credit is deducted from the income tax due in respect…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIVa: Special levy on translation differences on foreign currency loans

Article 235 ter XA

…an still outstanding during the recovery period referred to in Article L. 169 of the Book of Tax Procedures and without prejudice to the late payment interest applicable, pursuant to Article 1727, the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXI: Annual deduction from the proceeds of additional premiums or contributions relating to cover against the risk of natural disasters as provided for in article L. 125-2 of the Insurance Code

Article 235 ter ZE

I.-An annual levy is introduced on the proceeds of the additional premiums or contributions provided for in Article L. 125-2 of the Insurance Code relating to cover against the risk of natural disaste…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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