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Showing 771780 of 60102 articles for Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B

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

Article 244 bis A

I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 209-0 B

I. - Companies at least 75% of whose turnover is derived from the operation of ships used for commercial purposes may, by option, be subject to the regime defined in this article for the determination…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 218

Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIX: Declaration of income from transferable securities (IFU)

Article 242 ter B

I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 220 quater B

The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 1: Adjudication

Article L211-21

Voluntary or forced public auctions of financial securities shall be conducted, if the securities are admitted to trading on a regulated market, by the investment services providers which are members…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
B: Procedure before the National Commission for Compensation for Detentions

Article R40-21

If the application is dismissed, the appellant shall be ordered to pay the costs, unless the commission relieves him of them in whole or in part. The commission's decision shall entail compulsory exec…

AI translation · Updated 6 Nov 2023Open Article
French Customs CodeIn force
Section 4: Controls on certain operations carried out within the European Community.

Article 65 A bis

1° Under the derogating provisions of Article 2a, the customs administration is authorised to check the quantity, quality, markings, packaging, destination or use of goods with national or Community s…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Subsection 1: Application for authorisation.

Article R5121-21

The application for marketing authorisation is sent to the Director General of the Agence nationale de sécurité du médicament et des produits de santé. It must state : 1° The name and address of the f…

AI translation · Updated 2 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 1: Conditions for approval

Article R212-21

The programming contract, concluded between a group and the exhibitors of cinematographic establishments who are members or between the members of an agreement, provides for :1° A term of performance…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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