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Showing 53815390 of 5562 articles for Art. BOI-TVA-LIQ-30-20-95

French Commercial codeIn force
Chapter III: Discharge of liabilities.

Article L643-11

I.-The judgment closing a judicial liquidation on the grounds of insufficient assets does not give creditors the right to exercise their individual actions against the debtor. There are exceptions to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Provisions common to property liable to direct local taxes

Article 1518 B

As from 1 January 1980, the rental value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 19…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter II: Judicial police files

Article R40-27

I. - Data concerning an accused person of full age shall be kept for twenty years.By way of derogation, it shall be kept:- five years when the person is accused of one of the offences provided for in…

AI translation · Updated 6 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title VIII: Criminal records

Article R79

Other than the cases provided for in 1°, 2° and 4° of Article 776, bulletin no. 2 of the criminal record is issued: 1° To the State public authorities responsible for policing foreign nationals; 2° To…

AI translation · Updated 6 Nov 2023Open Article
French Public Health CodeIn force
Subsection 1: Application for authorisation.

Article R5121-25

The application provided for in Article R. 5121-21 must be accompanied by a dossier containing the following information and documents, updated as necessary, presented in accordance with the order ref…

AI translation · Updated 2 Nov 2023Open Article
French Public Health CodeIn force
Section 5: Essential health and safety requirements.

Article R5211-22

In order to comply with the essential requirements relating to design and manufacture, medical devices, other than active implantable devices, must be designed, manufactured and packaged in such a way…

AI translation · Updated 1 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 231 ter

I. - An annual tax on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départemen…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Section 2: Penalties and criminal liability

Article L3515-3

I.-A fine of 100,000 euros shall be imposed on :1° Any direct or indirect propaganda or advertising of tobacco, a tobacco product or the ingredients defined in article L. 3512-1 in breach of the ban l…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 bis A

1. Companies operating either a daily newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 6: Share savings plan

Article L221-31

I. - 1° The sums paid into the share savings plan are used for one or more of the following purposes : a) Shares, with the exception of those mentioned in article L. 228-11 of the French Commercial Co…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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