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Showing 21012110 of 68812 articles for Art. 638 A and 811

French General Tax CodeIn force
4a: Levy on income from capitalisation bonds or contracts

Article 125-0 A

I. - 1° The products attached to capitalisation bonds or contracts as well as to investments of the same nature subscribed with insurance companies established in France are, when the bond, contract o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 bis A

1. Is deemed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7a: Joint investigation teams

Article 67 ter A

I. - 1. With the prior agreement of the Minister for Justice and the consent of the other Member State(s) concerned, the public prosecutor may authorise, for the purposes of a customs procedure, the c…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 10: Employment of qualified persons

Article 67 quinquies A

Customs officers may call upon any qualified person to carry out technical expert appraisals necessary for the performance of their duties and may submit to them objects, samples and documents useful…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Va: Other forms of solidarity

Article 1691 bis A

Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies A

I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…

AI translation · Updated 8 Nov 2023Open Article
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

I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: Registration

Article A822-8-1

Examination committees, which may include the specialist examiners referred to in article A. 822-8, present to the selection board, under whose authority they are placed, proposals for marking candida…

AI translation · Updated 3 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: Registration

Article A822-2-1

Applicants holding a diploma obtained in a foreign State who wish to benefit from the provisions of the first paragraph of article R. 822-2 send to the Keeper of the Seals, Minister of Justice, by 30…

AI translation · Updated 3 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: Registration

Article A822-11-1

When the traineeship has begun abroad, it may be continued in France only if the period spent abroad is validated by the regional council designated for this purpose by the national council, at the tr…

AI translation · Updated 3 Nov 2023Open Article
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Mariela Petrova

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