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Showing 11711180 of 49710 articles for Art. Cass. com. 23-2-1999 n° 422

French General Tax CodeIn force
Ib: Revaluation of depreciable fixed assets

Article 238 bis J

I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 1: Designation of judicial environmental officers

Article R15-33-29-23

Environmental judicial officers are appointed from among the persons mentioned in the first and third paragraphs of Article R. 15-33-29-21, by joint order of the Minister of Justice and the Minister f…

AI translation · Updated 6 Nov 2023Open Article
French Sports CodeIn force
Subsection 1: Administrative penalties

Article L232-23-1

The College and the Sanction Committee may, if they do not consider themselves sufficiently informed in the light of the documents in the file, propose to the athlete likely to be sanctioned that he u…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 8: Practical procedures and deadlines in the event of unauthorised or incorrectly executed payment transactions

Article L133-23-1

Where a payment service user denies having authorised a payment transaction which has been executed, or claims that the payment transaction has not been executed correctly, and the payment order is in…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 7: Investor information

Article L214-23-1

The Autorité des marchés financiers defines the conditions under which UCITS must inform their subscribers and may be advertised, in particular by audiovisual means, or canvassed.The articles of assoc…

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

Article 231 bis U

The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.

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

Article 231 bis R

Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.

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

Article 231 bis V

Remuneration paid to staff made available to a consular higher education institution mentioned in article L. 711-17 of the French Commercial Code and organising training courses leading to the award,…

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

Article 231 bis L

Salaries paid by the organisations and works mentioned in a and b of 1° of 7 of Article 261 as well as by permanent social bodies of local authorities and companies, to persons recruited on the occasi…

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

Article 231 bis S

In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…

AI translation · Updated 8 Nov 2023Open Article
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