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Showing 13411350 of 21821 articles for Art. Cass. com. – 26 Apr. 2017 – no. 15-27.865

French Monetary and Financial CodeIn force
Sub-paragraph 1: Specialised professional funds

Article L214-154

A specialised professional fund takes the form of a SICAV, a fonds commun de placement or a société en commandite simple. Depending on the case, it is called a "specialised professional investment com…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 1: Role of the Agence nationale de sécurité du médicament et des produits de santé.

Article R5121-154

…in application of Article R. 5121-176 by the pharmacies for internal use mentioned in Article L. 5126-1 for their activity in producing or subcontracting hospital preparations and compounding;6° Repo…

AI translation · Updated 2 Nov 2023Open Article
French General Tax CodeIn force
VIIc: Tax on precious metals, jewellery, works of art, collectors' items and antiques

Article 150 VM

I. - A declaration, in accordance with a model drawn up by the administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is file…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 4: Sociétés civiles de placement immobilier (non-trading property investment companies), sociétés d'épargne forestière (forestry savings companies) and groupements forestiers d'investissement (forestry investment groups)

Article R214-156

I. - direct or indirect holdings in the companies referred to in 2° of the I of article L. 214-115 may represent up to 100% of the assets of a société civile de placement immobilier, if the following…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
VIII: Provisions common to different categories of income

Article 155 B

I. - 1. Employees and the persons referred to in 1°, 2° and 3° of b of Article 80 ter called from abroad to take up employment with a company established in France for a limited period are not subject…

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

Article R5121-152

For the purposes of this chapter, the following definitions shall apply 1° "Adverse reaction": a noxious and unintended response to a medicinal product or to a product mentioned in Article R. 5121-150…

AI translation · Updated 2 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1586 quater

I. - The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies wit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies

…00 € for companies mentioned in a of 1° and, when revenues are greater than 90,000 € and less than 126,000 €, for companies mentioned in b of 1°. For the application of these provisions, the exempt am…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1586 sexies

…ion tax on energy products [Provisions declared unconstitutional by Constitutional Council decision no. 2009-599 DC of 29 December 2009];- other current management charges, other than the share of pro…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: Accounting obligations applicable to all traders.

Article L123-15

The balance sheet, profit and loss account and notes to the accounts must include as many headings and items as are necessary to give a true and fair view of the company's assets and liabilities, fina…

AI translation · Updated 8 Nov 2023Open Article
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