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Showing 46014610 of 4656 articles for Art. 41 · CE 29 July 1983 n° 24158

French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies A

…o the exercise of the profession within the meaning of I of l'article 151 nonies ;3° The transferor ceases to hold any position in the sole proprietorship transferred or in the company or grouping who…

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

Article 163 bis G

…0-0 A and at a rate of 30% when the beneficiary has been working or, where applicable, has held office in the company in which he has benefited from the allocation of the warrants for less than three…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Status of statutory auditors

Article A822-28-11

…y auditor-application of the fundamental principles of behaviour", approved by the Minister of Justice, is shown below: Ethical standard "securing the interventions of the statutory auditor-applicatio…

AI translation · Updated 3 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 sexies

I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…

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

Article 256 C

I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
18°: Parent companies

Article 145

…one hand, are located in another State or territory that has entered into an administrative assistance agreement with France with a view to combating tax fraud and tax evasion, the stipulations and im…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Section 4: Common provisions.

Article D711-70-1

In the following provisions: - "employer" means the president of the regional chamber of commerce and industry or the president of CCI France, if the director general concerned is that of CCI France;…

AI translation · Updated 5 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 1: Composition

Article D1432-28

The Regional Conference on Health and Autonomy is made up of a maximum of one hundred and nine members with voting rights, plus the members of the college of territorial health councils who also have…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 219

…orward to the profits of subsequent financial years.For financial years commencing on or after 31 December 2007, the net amount of long-term capital gains relating to the securities of listed companie…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies B

I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…

AI translation · Updated 8 Nov 2023Open Article
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