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Showing 39713980 of 4118 articles for Art. 131-41 C. pén.

French General Tax CodeIn force
2b: Companies located in urban tax-free zones - entrepreneurial areas

Article 44 octies A

I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…

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

Article 217 octies

I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxable transactions

Article 256

I. - The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax.II. - 1° The transfer of the power to dispose of tangible property in the same…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 793

…pastoral land for thirty years to a regime of normal exploitation or, failing that, to reforest it; c. the shares have been held for more than two years by the donor or the deceased, where they were a…

AI translation · Updated 7 Nov 2023Open Article
French Intellectual Property CodeIn force
Chapter II: Economic rights

Article L122-5

When the work has been disclosed, the author may not prohibit:1° Private and free representations made exclusively within a family circle;2° Copies or reproductions made from a lawful source and stric…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Section 2: Exploitation of works by providers of online content-sharing services

Article L137-2

…e processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 duodecies A

…to the amount of the sums deducted under 2. Where applicable, the provisions of Article 239 sexies C. 4. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UNTIL 31 DECEMBER 1995. In the event of the subse…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2k: Companies located in priority development zones

Article 44 septdecies

I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
a: Micro-enterprise scheme

Article 50-0

…where applicable, under the conditions set out in the fourth paragraph of the same 1;b. (Repealed);c. Companies or bodies whose profits are taxed under the partnership regime defined in Article 8, wi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B quinquies

…or 1 bis of III of article 150-0 A, in article 163 quinquies B or 2 of II of article 163 quinquies C.The capital gains and capital losses mentioned in the first paragraph of this I are determined in…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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