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Showing 1120 of 59838 articles for Art. L. n° 2022-297 du 2 mars 2022

French Commercial codeIn force
Sub-paragraph 1: Registrations and amending registrations carried out ex officio

Article R123-297

…istration purposes. The registrar shall proceed as specified in the second paragraph of article R. 123-83. The provisions of this article shall apply to amending entries made ex officio by the registr…

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Section 1: Cases and procedure for legal separation

Article 297-1

When an application for divorce and an application for legal separation are lodged concurrently, the judge first examines the application for divorce. He pronounces the latter as soon as the condition…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IIa: Second-hand goods, works of art, collectors' items and antiques

Article 297 C

For each supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IIa: Second-hand goods, works of art, collectors' items and antiques

Article 297 F

Taxable persons who carry out transactions involving second-hand goods, works of art, collectors' items or antiques must account for their transactions involving these goods separately by method of ta…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII : Taxation of capital gains on the disposal of building land

Article 238 duodecies

The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 duodecies

…tarctic Territories may, under the same conditions, benefit from the scheme provided for in article 217 undecies, including for the acquisition or construction of new homes meeting the criteria mentio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 duodecies

…is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Article 219 bis, the contrib…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VII: Conditions for carrying out tax missions

Article 285 duodecies

The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 duodecies

…services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrative establishments, as well…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5°: Tax credit for the purchase of a company's capital

Article 220 nonies

…the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…

AI translation · Updated 8 Nov 2023Open Article
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