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Showing 11611170 of 44263 articles for Art. CE 23-2-2000 n° 162659

French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies D

The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies C

A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII quater : Deferral of taxation on capital gains realised from property exchange transactions with the State, local authorities and public establishments

Article 238 octies C

…The property or properties handed over at the time of the exchange and the property or properties received at the time of this exchange are in the nature of real estate, whether built or unbuilt, or r…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII ter : Taxation of professional capital gains arising from the transfer or purchase of rights relating to a company governed by articles 8 to 8 ter and carrying on a real estate business

Article 238 octies B

In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIVc: Taxation of European Economic Interest Groupings and their members

Article 239 quater C

European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII bis: Taxation of capital gains realised on the sale of a right to build on a property

Article 238 octies A

Open the article to read the full text in English.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIa: Tax treatment of certain limited liability companies - Election for partnership status

Article 239 bis AA

…mentioned in article 8. The option may only be exercised with the agreement of all the partners. It ceases to have effect as soon as persons other than those provided for in this article become partne…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Subsection 3: Discipline

Article L321-23-1

…24. It may propose an amicable solution to disputes brought to its attention. It shall initiate proceedings before the Enforcement Committee.

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter II: The company during the observation period.

Article L622-23-1

…or rights may be made to the fiduciary or to a third party by reason only of the opening of the proceedings, the adoption of the plan or a default in payment of a claim arising prior to the opening j…

AI translation · Updated 7 Nov 2023Open Article
French Intellectual Property CodeIn force
Chapter II: Acquisition of Trade Mark Rights

Article R712-23-1

A decision shall be taken on the trade mark application within a period of six months from the date of the application. This period is interrupted, where applicable, by the opposition application prov…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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