French General Tax CodeIn force
Ie: Obligations of joint ventures
Article 238 bis M
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
AI translation · Updated 8 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 1121–1130 of 17743 articles for “Art. CA Paris – 6 June 2023 – no. 23/00062”
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
…duciary estate of rights or shares considered, pursuant to I of l'article 151 nonies, as assets allocated to the exercise of the profession.
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
…efined in Article 238 bis HO must pay the Treasury compensation equal to 25% of the fraction of the capital that has not been used in a manner consistent with their purpose, without prejudice to the a…
…ve assistance agreement with France allowing the exchange of any information necessary for the application of the tax legislation of the parties, nor signed such an agreement with at least twelve Stat…
The companies defined in Article 238 bis HW may not benefit from the scheme provided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…'s taxable income.II. - I also applies in the event of the death of the settlor, the termination or cancellation of the trust transaction or when it is terminated.
Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More