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Showing 571580 of 60102 articles for Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B

French General Tax CodeIn force
2 : Land registration tax

Article 743 bis

For properties leased for a period of more than twelve years under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Special schemes and exemptions

Article 834 bis

Capital increases or reductions made necessary by the conversion of companies' capital into euros are exempt from registration duty.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: General provisions

Article 810 bis

Where contributions made in connection with the formation of a company are registered free of charge in accordance with Article 810, the provisions contained in the deeds and declarations, as well as…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 236 bis

If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Transfer of ownership of movable property for valuable consideration

Article 732 bis

Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Paragraph 2: Special rights reserved for customs.

Article 386 bis

In the event of an indictment for the offence provided for in article 415 and in order to guarantee payment of the fines incurred, legal costs and confiscation, the president of the judicial court may…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
0A: General provisions

Article 718 bis

When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Section 3: Issuing work permits

Article D5221-21-1

The salary threshold mentioned in 2° and 3° of article R. 5221-21 and in article…

AI translation · Updated 2 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 242 bis

A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service…

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

Article 235 bis

1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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