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Showing 25812590 of 43900 articles for Art. 1216 · Cass. com. 28 June 2017 · Cass. com. 24 June 1997 · Cass. com. 3 October 2006 · Cass. com. 23 October 2012

French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis A

…by the persons and bodies mentioned in 2 of I when disposing of the property or rights mentioned in 3 are subject to a levy at the rates set out in III bis.This provision does not apply to disposals o…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 1: General provisions

Article 713-3

The certificate must be translated into the official language or one of the official languages of the executing State or into one of the official languages of the institutions of the European Communit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

Article 244 quater B

…it in respect of the research expenditure they incur during the year. The rate of the tax credit is 30% for the portion of research expenditure less than or equal to €100 million and 5% for the portio…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 3: Obligations of the management company, the entity responsible for centralisation and the statutory auditor

Article L214-24-45

Without prejudice to the provisions of Title III of Book II of the French Commercial Code, the conditions of liquidation and the methods of asset distribution are determined by the fund rules or the a…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 3: Obligations of the management company, the entity responsible for centralisation and the statutory auditor

Article L214-24-47

…n, results or assets and liabilities;2° undermine the conditions or continuity of its operations; or3° Lead to the issuing of reservations or the refusal to certify the accounts.The statutory auditor…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 3: Obligations of the management company, the entity responsible for centralisation and the statutory auditor

Article L214-24-44

General purpose investment funds and their management companies shall act independently and solely in the interests of their unitholders or shareholders. They must offer sufficient guarantees with reg…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Subsection 4: Admissibility of lists of candidates and individual applications

Article D1441-24-2

The recipients of the personal data referred to in articles D. 1441-22-2, D. 1441-22-3 and D. 1441-22-4 are as follows: I. - For the appointment of labour tribunal members: 1° Officials of the Directo…

AI translation · Updated 5 Nov 2023Open Article
French Labour CodeIn force
Subsection 4: Admissibility of lists of candidates and individual applications

Article D1441-24-1

The personal data recorded relating to the user of the automated processing is as follows: 1° Surnames, first names and title; 2° The authorisation granted to the user for the appointment of labour tr…

AI translation · Updated 5 Nov 2023Open Article
French Public Health CodeIn force
Subsection 5: Buying group structures.

Article D5125-24-16

…activity for goods other than medicinal products listed in the order referred to in article L. 5125-24. The structure referred to in the first paragraph may only purchase, in its own name and on its o…

AI translation · Updated 2 Nov 2023Open Article
French General Tax CodeIn force
1°: Income and capital gains distributed by a property investment fund

Article 242 ter B

…of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentioned in article 242 ter, the identity a…

AI translation · Updated 8 Nov 2023Open Article
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