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Showing 56315640 of 61284 articles for Art. 151 septies A · CE 16 October 2019 n° 417364 · CE 28 June 2013 · BOI-BIC-PVMV-40-20-20-20

French Monetary and Financial CodeIn force
Sub-paragraph 3: Société de libre partenariat (unincorporated partnership)

Article L214-162-10

The Articles of Association of the société de libre partenariat shall determine the duration of the accounting periods, which may not exceed twelve months. However, the first financial year may extend…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV: Social debt repayment contributions paid to the social debt repayment fund (Caisse d'amortissement de la dette sociale)

Article 1600-0 I

The contribution for the repayment of the social debt to which sales of precious metals, jewellery, works of art, collectors' items and antiques are subject is established, controlled and collected in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 A

1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Sub-paragraph 5: Diplomas provided for in Article L. 2223-25-1

Article D2223-55-16

The directors or managers of companies, régies or associations, and their establishments, offering one of the services provided for in article L. 2223-19 and authorised in accordance with article L. 2…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00I: Flat-rate tax on network operators

Article 1635-0 quinquies

I. - A flat-rate tax on network companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Paragraph 5: Termination of the duties of an employed commercial court clerk in the event of termination of the employment contract

Article R743-139-16

The retirement of an employed commercial court clerk, the contractual termination of his employment contract or his resignation shall be brought to the attention of the Keeper of the Seals, Minister o…

AI translation · Updated 4 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title XV: Prosecution, investigation and trial of acts of terrorism

Article 706-16-2

The civil court with jurisdiction pursuant to article L. 217-6 of the Code de l'organisation judiciaire may conduct or arrange for the conduct of any useful hearings and investigations, without being…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Section II: Lost, destroyed or stolen life insurance policies or capitalisation or savings bonds.

Article R*160-5

Within one month of receipt of the letter provided for in article R. 160-4, the opposing party must bring his action before the competent court and notify the company, by electronic registered mail wi…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 7: Prudential provisions.

Article R511-16-2

Within credit institutions and finance companies, the members of the Board of Directors or the Supervisory Board, on the one hand, and the members of the Management Board or any other body exercising…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Subsection 7: Tax rates

Article 1635 quater M

I.-The rate of development tax set by a commune or a public establishment for inter-communal cooperation with its own tax status may not be less than 1% and may not exceed 5%. II.-The rate of developm…

AI translation · Updated 7 Nov 2023Open Article
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