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Showing 681690 of 21275 articles for Art. Cass. com. – 20 Mar. 2024 – no. 22-22.450

French General Tax CodeIn force
4°: Transfers of fixed assets between group companies

Article 223 F

…erall net long-term capital gain or loss in respect of a financial year commencing before 1 January 2019, the share of costs and expenses provided for in the second paragraph of a quinquies of the I o…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 1: Budgets and accounts

Article L4425-22

…ens et services et perçue sur les gazoles et essences en Corse en application de l'article 5 of law no. 94-1131 of 27 December 1994 on the tax status of Corsica, calculated in accordance with 3° of B…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 4: Pledging of securities accounts and securities

Article L211-20

I. - The pledge of a securities account is constituted, both between the parties and in relation to the issuing legal entity and third parties, by a declaration signed by the account holder. This decl…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Section 3: Financial organisation

Article R114-20

…it is responsible pursuant to the provisions of article L. 114-5 and 2° of II of article 133 of law no. 2015-991 of 7 August 2015 on the new territorial organisation of the Republic;4° Any other contr…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Paragraph 3: Combating mirror sites

Article R331-20

I.-A referral sent to the Autorité de régulation de la communication audiovisuelle et numérique by a rights holder under the conditions provided for in I of Article L. 331-27 shall be made by register…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 4: Rules applicable to the assignment and recovery of receivables and the preservation of assets.

Article D214-227

The statement provided for in the first paragraph of V of Article L. 214-169 shall include the following information: 1° The name "deed of assignment of receivables" ; 2° A statement that the assignme…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 209 B

I. - 1. Where a legal entity established in France and liable for corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial righ…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Section 4: Professional advisory committees

Article R6113-22

The Professional Advisory Commissions are made up of the following members, appointed for a period of five years by order of the Minister with whom they are set up or, where they are interministerial,…

AI translation · Updated 1 Nov 2023Open Article
French General Tax CodeIn force
2°: Overall capital gains or losses

Article 223 D

…be included, in the parent company's balance sheet, in the special reserve provided for in Article 209 quater.Inclusion in this special reserve ceases for capital gains taxed in respect of financial…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 2: Provisions specific to portfolio management companies

Article L533-22

I.-The portfolio management companies mentioned in article L. 532-9, with the exception of those which exclusively manage FIAs covered by I of article L. 214-167, FIAs covered by IV of article L. 532-…

AI translation · Updated 7 Nov 2023Open Article
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