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Showing 441450 of 60102 articles for Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B

French Civil CodeIn force
Paragraph 5 : Acquisition of French nationality by decision of the public authorities

Article 21-25-1

The public authority's response to an application to acquire French nationality by naturalisation must be made no later than eighteen months from the submission of all the documents required to consti…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B ter

I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII: Provisions common to different categories of income

Article 154 bis-0 A

I. - Contributions paid by farm or agricultural business managers under the group insurance contracts provided for in 2° of article L. 144-1 of the Insurance Code including those managed by an institu…

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

Article 238 bis-0 I bis

I. - Proceeds from the investment of the portion of sums received from the issue of securities covered by the provisions of Article L. 228-97 of the French Commercial Code transferred outside France t…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 2: Award procedure and conditions

Article 212-14

The amount of a direct allocation awarded in application of article…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Paragraph 2: Electronic communication and examination of appeals

Article R2333-120-32 bis

Electronic communication with the Commission du contentieux du stationnement payant (Pay Parking Litigation Commission) may take place, under conditions set by joint order of the Minister of Justice a…

AI translation · Updated 5 Nov 2023Open Article
French Customs CodeIn force
Paragraph 1: On import.

Article 35 bis

Where the declared value is lower than the customs value without the declaration of the elements of the value being vitiated by inaccuracy or omission as regards the points of fact and in the absence…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1st Subsection: General provisions

Article 223 B

The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordanc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Special schemes

Article 296 bis

In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B quater

I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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