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Showing 78217830 of 8111 articles for Art. CE 27-12-2022 n° 464505

French General Tax CodeIn force
2k: Companies located in priority development zones

Article 44 septdecies

…riority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the meaning of Art…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Professional capital gains

Article 93 quater

…term capital gains or losses regime provided for in Article 39 quindecies is applicable to income received by an inventor who is an individual and his successors in title in respect of the transfer or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 quinquies B

…te of their subscription are exempt from income tax on the sums or securities to which the units concerned entitle them. The provisions of the first paragraph do not apply to holders of units in ventu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Payment of tax

Article 223 O

…on tax for which it is liable in respect of each financial year:a. Tax credits attached to income received by a group company and which did not give entitlement to the application of the parent compan…

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

Article 231

…sment for the contribution provided for in article L. 136-1 of the Social Security Code, with the exception of the benefits mentioned in the I of articles 80 bis and 80 quaterdecies of this code. The…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIIa: Taxes levied for the benefit of communities of communes and public establishments for inter-communal cooperation

Article 1609 quinquies BA

…te paragraph of 1° of 3 of I of article 1640 C. The member municipalities of these establishments receive the additional fraction, provided for in the last paragraph of 1° of 3 of I of the same articl…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: General provisions applicable to companies established in France

Article R123-4

…sons; > b) The legal form of the company. b) The legal form of the company; > c) The registered office of the company. c) The registered office of the company, the domicile of the declarant or the add…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
3°: Buildings financed by state-subsidised loans

Article 1384 B

…ousing, as defined in article L. 302-5 of the same code, represent at least 50% of principal residences may, by a resolution passed under the conditions set out in I of Article 1639 A bis and for thei…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
APPENDIX 4-3 (APPENDIX TO ARTICLE A. 462-1)

Article Annexe 4-3

…y objections and other documents pursuant to Art. 25 of Directive 2019/1/ EU ☐ Application for enforcement of decisions imposing financial penalties or periodic penalty payments pursuant to Art. 26 of…

AI translation · Updated 4 Nov 2023Open Article
French Consumer CodeIn force
Subsection 2: Pre-contractual information

Article L224-3

…terms, the following information:1° The identity of the supplier, the address of its registered office, its unique identification number and the words RCS followed by the name of the town where the re…

AI translation · Updated 8 Nov 2023Open Article
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