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Showing 26512660 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
XI ter: Taxation of certain public limited companies, simplified joint stock companies and limited liability companies. Opting for the partnership system

Article 239 bis AB

…50% of the capital and voting rights of which are held by one or more natural persons and at least 34% by one or more persons having, within the said companies, the status of chairman, chief executiv…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Section I: General provisions.

Article L132-23-1

The insurance company has a period of fifteen days, after receiving notice of the death and becoming aware of the beneficiary's details, or at the end of the term of the contract, to ask the beneficia…

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

Article 238 quater Q

Where the settlor does not carry on an activity covered by Articles 34 or 35, an agricultural activity within the meaning of article 63, a professional activity within the meaning of 1 of article 92 o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis B

…se de presse, sont exemptes de tous impôts et taxes.Dations in payment referred to in articles 11, 13 and 24 de la loi du 2 août 1954 précitée ne pourront donner lieu à aucun impôt ni taxe.

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 3: Functional allowances.

Article L2123-24-1-1

Each year, the municipalities draw up a statement showing all the allowances of any kind, denominated in euros, received by the elected representatives sitting on the municipal council, in respect of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Capital financing of long-term electricity supply companies

Article 238 bis HW

The authorisation provided for in Article 238 bis HV is issued by the Minister responsible for the budget, after obtaining the opinion of the Minister responsible for energy, to joint stock companies…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Revaluation of non-depreciable fixed assets

Article 238 bis I

…including equity interests, appearing in the balance sheet for the first financial year ending on 31 December 1976.This revaluation may be carried out either in the accounts for the first financial…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: National identification system and register of companies and their establishments.

Article R123-234-2

The Institut national de la statistique et des études économiques is authorised to verify and, if necessary, correct the address of establishments on the basis of geographical references. It may suppl…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: National identification system and register of companies and their establishments.

Article R123-232-1

…ion thus made shall be deemed to be an objection to the making available referred to in Article R. 123-320. If a natural person objects to his data being made available to the public for reasons relat…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Custodian

Article L214-24-6

…fulfils the conditions laid down in the General Regulations of the Autorité des marchés financiers ;3° A depositary may not engage in activities relating to the AIF or the management company acting on…

AI translation · Updated 8 Nov 2023Open Article
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