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Showing 11011110 of 5416 articles for Art. Société Lupa

French General Tax CodeIn force
Section III: Determination of taxable profit

Article 211

I. - In limited liability companies that have not opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended and whose man…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5°: Tax losses carried back

Article 223 G

1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 3: Provisions specific to specialised financing bodies

Article D214-240-5

The extract from the articles of association of the specialised finance company referred to in Article L. 214-190-2 shall be filed with the Trade and Companies Register. It shall be signed by the memb…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Paragraph 1: Formation, registration and commencement of business of the company.

Article R743-37

The following may be contributed to a company: 1° The exercise by a resigning commercial court clerk, a manager of a professional non-trading company or a legal representative of a liberal practice co…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
A: Tax regimes

Article 70

For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Section 2: Content of the agreement.

Article L2352-18

Where the European Company is formed by transformation, the agreement provides for a level of information, consultation and participation at least equivalent to that existing in the company which is t…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 3: Corporate mutual funds governed by article L. 214-165-1

Article R214-214-9

When a company carries out capital increases or sales of securities reserved for its employees, through the intermediary of the mutual fund covered by this paragraph, the subscription form is signed b…

AI translation · Updated 6 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER IV: Administration and control

Article L1524-5-2

In the year following the appointment of any newly elected member as a member of the board of directors or the supervisory board of a local semi-public company, the said company offers the elected mem…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Overall result

Article 223 B

…tion provided for in Article L. 225-45 du code de commerce et des tantièmes déduits du résultat des sociétés filiales du groupe, et de celui de la société mère mentionnée au deuxième alinéa du I de l'…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Section 1: Merger

Article R236-10

The contribution auditors verify in particular that the amount of the net assets contributed by the absorbed companies is at least equal to the amount of the increase in the capital of the absorbing c…

AI translation · Updated 6 Nov 2023Open Article
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