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Showing 11311140 of 56772 articles for Art. Cass. 3e civ. 23-1-2025 n° 23-18.643

French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis GB

La contribution à la charge des fabricants ou distributeurs de dispositifs médicaux, tissus et cellules, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L.…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Section 2: Supervision, inspection and discipline.

Article R812-23-2

When a person mentioned in III of article L. 812-2 is unable to carry out his duties due to a suspension or a ban imposed under the conditions provided for in 3° and 4° of II of Article L. 814-10-2, t…

AI translation · Updated 4 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter I: Provisions applicable before the investigating, trial, sentence enforcement and secure detention courts

Article R*49-23

Where a plea alleging that a legislative provision infringes the rights and freedoms guaranteed by the Constitution is submitted by the accused before the president of the investigating chamber hearin…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater K

I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

Article 238 bis HV

For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Financing small-scale fishing

Article 238 bis HO

For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIa: Tax treatment of certain limited liability companies - Election for partnership status

Article 239 bis AA

Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…

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

Article 231 bis P

Remuneration paid by a private individual for the employment of a single employee in the home under the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 423-…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Provisions applicable to certain contracts concluded for properties located in priority development areas

Article 239 sexies D

By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

Article 238 bis HW

The authorisation provided for in Article 238 bis HV is issued by the Minister responsible for the budget, after obtaining the opinion of the Minister responsible for energy, to joint stock companies…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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