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Showing 111120 of 68315 articles for Art. 509 · C. com. Art. L 121-2 · C. civ. Arts. 413-6 and 413-8

French General Tax CodeIn force
VI: Committee on abuse of tax law

Article 1653 C

The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Annexes III

Article Annexe III-17 c (art. A322-91)

Exploration conditions for nitrox diving in the natural environmentSPACESSUPERVISED DIVINGSCUBA DIVINGMinimum skillsof supervised diversMaximum numberof the group(not including the person supervisingt…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 3: Financial and accounting system.

Article R121-20

The establishment is subject to economic and financial control under the conditions laid down by decree no. 53-707 of 9 August 1953 relating to State control of national public companies and certain b…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
3°: Depreciation of assets acquired on expiry of a leasing contract

Article 239 sexies C

PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640 C

I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater C

The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis C

Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Deductions

Article 273 septies C

Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…

AI translation · Updated 8 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Paragraph 2: Chief Executive Officer

Article R121-22

The Director General of the French Office of Immigration and Integration is responsible for the management and general conduct of the Office and for preparing and implementing the decisions of the Boa…

AI translation · Updated 7 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Paragraph 2: Chief Executive Officer

Article R121-21

The Office français de l'immigration et de l'intégration is headed by a Director General appointed by decree for three renewable years on the proposal of the Minister responsible for immigration. The…

AI translation · Updated 7 Nov 2023Open Article
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