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Showing 33913400 of 3980 articles for Art. 25 January 2005

French General Tax CodeIn force
VIII bis: Exemption for capital gains realised on the sale of a sole proprietorship or a complete branch of activity

Article 238 quindecies

…sheet total of less than €43 million;2° its capital or voting rights are not held to the extent of 25% or more by a company or by several companies that do not meet the conditions of the previous par…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Periodic updating of the rental value of built and unbuilt properties

Article 1518 ter

…t to article 1498 bis. It is carried out on the basis of data corresponding to the situation on 1st January of the year preceding that of the update; 2° Every twelve years, six years after the update…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Public territorial establishments

Article L5219-10

…posts of the public territorial establishment, article 53 of the aforementioned law no. 84-53 of 26 January 1984, with the exception of the time requirements provided for in the first sentence of its…

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

Article L511-6

…ted in this way are formalised in a loan agreement, subject, depending on the case, to articles L. 225-38 to L. 225-40 or articles L. 223-19 and L. 223-20 of the same code. The amount of loans granted…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 210 A

…sferred the long-term capital gains previously subject to the reduced rate of 10%, 15%, 18%, 19% or 25% as well as the reserve to which the provisions for price fluctuations have been transferred purs…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
OA: Non-alcoholic drinks

Article 1613 quater

…ot intended for retail sale so that they can be consumed as they are. This amount is increased on 1 January each year, in a proportion equal to the growth rate of the consumer price index excluding to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 bis A

Open the article to read the full text in English.

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Section 2: Good repute

Article L212-9

…9° Chapter VII of Title I of Book III of the Internal Security Code;10° Articles L. 212-14, L. 232-25 to L. 232-27, L. 241-2 to L. 241-5 and L. 332-3 to L. 332-13 of this Code.II. - Furthermore, no o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter I

…ficiary to repay the benefit unduly received. This may not exceed the amount of the tax credit plus 25%. A decree by the Conseil d'Etat defines the procedures for the repayment of the undue advantage…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title XV: Prosecution, investigation and trial of acts of terrorism

Article 706-16

…also apply to the prosecution, investigation and trial of the offences provided for in Article 706-25-7 of this Code.Section 1 of this Title shall also apply to the prosecution, investigation and tri…

AI translation · Updated 7 Nov 2023Open Article
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