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Showing 13811390 of 57408 articles for Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B

French General Tax CodeIn force
Chapter 1: Income tax

Article 201 ter

In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…

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

Article 238 septies B

I. - When the redemption premium provided for at the time of issue or at the time of the original acquisition of the right exceeds 10% of the nominal value or acquisition price of that right, or when…

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

Article R6123-204

Authorisation may only be granted if the holder has: 1° An on-site interventional sector; 2° On-site access, by agreement or, where applicable, as part of the shared medical project of the regional ho…

AI translation · Updated 1 Nov 2023Open Article
French Public Health CodeIn force
Subsection 1: Definition and conditions for carrying out preimplantation diagnosis

Article R2131-26-2

The application for authorisation to carry out the biological diagnosis provided for in Article R. 2131-26-1 shall be sent to the Director General of the Agence de la biomédecine by the multidisciplin…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 231 bis I

1. Remuneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those men…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil enforcement proceduresIn force
Subsection 6: Expiry of the summons to pay in the event of seizure

Article R321-20

A summons to pay in the form of a seizure ceases to have effect ipso jure if, within five years of its publication, no mention has been made in the margin of this publication of a judgement recording…

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

Article 200 quater

…e equipment, materials or appliances, uses another company, under a subcontract governed by the loi n° 75-1334 du 31 décembre 1975 relative à la sous-traitance.2. A joint order by the ministers respon…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis ZE

A contribution is hereby instituted on the transfer to a publisher or distributor of television services within the meaning of Articles 2 and 2-1 of law no. 86-1067 of 30 September 1986 relating to fr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis HQ

The companies defined in Article 238 bis HO are not eligible for the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various economic and fina…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis HY

In the event of non-compliance with their corporate purpose, companies defined in Article 238 bis HW must pay the Treasury compensation equal to 25% of the fraction of the capital that has not been us…

AI translation · Updated 8 Nov 2023Open Article
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