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Showing 23312340 of 20584 articles for Art. Cass. com. – 25 June 2025 – no. 24-10.440

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 quinquies D

…ned in Article 1465 A may, upon completion of the buildings, take exceptional depreciation equal to 25% of their cost price, with the residual value being depreciable over the normal period of use. Th…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Section 6: Right to use journalists' works

Article L132-42-1

…of this code may be negotiated and concluded, under the conditions provided for in articles L. 2232-25 and L. 2232-26 of the Labour Code, by one or more professional journalists within the meaning of…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 4: Collective investments

Article L742-6

I.-Article L. 214-1 is applicable in New Caledonia, in the version resulting fromOrder no. 2013-676 of 25 July 2013, subject to the following adaptations: 1° In 1°, the words: "in accordance with Dire…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 1: Operations.

Article D514-12

…aying a sum equal to the appraised value of the item. This sum is increased by a fixed indemnity of 25%. The amount of this flat-rate compensation may be increased by a decision of the Guidance and Su…

AI translation · Updated 5 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
TITLE II: PUBLIC-PRIVATE PARTNERSHIPS INVOLVING LOCAL AND REGIONAL AUTHORITIES, GROUPS OF LOCAL AND REGIONAL AUTHORITIES AND OTHER LEGAL ENTITIES GOVERNED BY PUBLIC LAW

Article L5722-8

The provisions of articles L. 5212-24 and L. 5212-26 are applicable to mixed syndicates composed exclusively or jointly of communes, départements or public establishments for inter-communal cooperatio…

AI translation · Updated 6 Nov 2023Open Article
French Labour CodeIn force
Paragraph 3: Intervention by the administrative authority concerning undertakings subject to the obligation to draw up an employment safeguard plan.

Article L1233-57-1

The majority collective agreement referred to in article L. 1233-24-1 or the document drawn up by the employer referred to in article L. 1233-24-4 shall be sent to the administrative authority for val…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Subsection 3: Expertise procedure

Article R1142-63-29

The Office covers the cost of expert assessments. Within the limit of their respective share of liability, it shall request reimbursement from the persons considered liable other than the State or the…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 bis AB

Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Paragraph 3: Intervention by the administrative authority concerning undertakings subject to the obligation to draw up an employment safeguard plan.

Article L1233-57-6

The administration may, at any time during the procedure, make any observation or proposal to the employer concerning the conduct of the procedure or the social measures provided for in article L. 123…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Subsection 1: Definition and conditions for carrying out preimplantation diagnosis

Article R2131-26-2

…disciplinary clinical-biological medical team referred to in the first paragraph of article R. 2131-25 with a copy of the authorisation issued by the Director General of the Agence de la biomédecine w…

AI translation · Updated 4 Nov 2023Open Article
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