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Showing 12511260 of 44912 articles for Art. Cass. 3e Civ. 23-3-2011 n° 10-30.495

French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

Article 238 bis HZ

In the event of the dissolution of the company or a reduction in its capital, the Minister for the Economy, Finance and the Budget may order the reintegration of sums deducted pursuant to article 217…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXIII: Preventive archaeology tax

Article 235 ter ZG

I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursua…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies C

A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Chapter II: Acquisition of Trade Mark Rights

Article R712-23-1

A decision shall be taken on the trade mark application within a period of six months from the date of the application. This period is interrupted, where applicable, by the opposition application prov…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HM

A decree sets out the procedures for applying articles 238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses o…

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

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 (Repealed for salaries paid from 1 January 1996). 3.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 Labour CodeIn force
Section 2: Single staff register

Article D1221-23-1

For each trainee referred to in the third paragraph of article L. 1221-13, the additional information, entered in the single personnel register or, for organisations that do not have a single personne…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater H

Where the determination of the income tax regime or the application of exemption regimes depends on the amount of turnover, the turnover generated by the management of the trust assets is added to tha…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Section 4a: Fate of stored embryos

Article R2141-23-2

In the event of the death of one of the members of the couple at the origin of the conception of the embryo, and in the event that the couple had, in application of III of article L. 2141-4, expressed…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

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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Mariela Petrova

Mariela Petrova

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