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Showing 431440 of 7129 articles for Art. n° 22-10.818 F-B

French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis HM

A decree sets out the procedures for applying articles 238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses o…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
B: Procedure before the National Commission for Compensation for Detentions

Article R40-22

The file of the criminal proceedings is returned, together with a copy of the decision, to the first president of the court of appeal for transmission to the court that handed down the decision to dis…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis HI

…may not benefit from the scheme provided for venture capital companies by l'article 1er-1 de la loi n° 85-695 du 11 juillet 1985, portant diverses dispositions d'ordre économique et financier, ni du r…

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

Article 239 quater B

…interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit do not fall wi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 undecies B

…retirement schemes for local elected representatives set up before the entry into force of the loi n° 92-108 du 3 février 1992 relative aux conditions d'exercice des mandats locaux sont imposables à…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Liquidation

Article 790 A bis

I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 231 bis Q

I. - The remuneration mentioned in 1 of I of article 155 B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the applic…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

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
French Code of civil procedureIn force
Paragraph 3: Determining the mode and timetable of the investigation.

Article 226

Where the enquiry takes place before the judge ordering it or before one of the members of the bench, the decision shall indicate the day, time and place where it will be held.

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Subsection I: General provisions.

Article 220

The minutes must mention the presence or absence of the parties, the surnames, first names, date and place of birth, place of residence and profession of the persons heard and, if applicable, the oath…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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