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Showing 33413350 of 3518 articles for Art. CE 30 Dec 2010 n° 338197

French General Tax CodeIn force
I: Taxable income

Article 163 bis G

…e aforementioned net gain is taxed under the conditions set out in article 150-0 A and at a rate of 30% when the beneficiary has been working or, where applicable, has held office in the company in wh…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: The Board of Directors of the Executive Board.

Article L225-27-1

…and permanent employees in the company and its direct or indirect subsidiaries whose registered office is located in France, or at least five thousand permanent employees in the company and its direct…

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

Article 93 quater

I. Capital gains realised on fixed assets are subject to the regime of articles 39 duodecies to 39 novodecies.The long-term capital gains or losses regime provided for in Article 39 quindecies is appl…

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 Commercial codeIn force
Subsection 1: General provisions applicable to companies established in France

Article R123-4

I.-The declarations referred to in 1° of I of article R. 123-1 include the information essential for the recipient bodies to exercise their prerogatives or for registration in the registers or busines…

AI translation · Updated 6 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 3: Notice of payment of the fixed parking charge

Article R2333-120-4

I. - The amount of the fixed-rate parking charge due is notified by a payment notice that comprises two parts entitled respectively "Establishment of the payment notice for the fixed-rate parking char…

AI translation · Updated 5 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title XXV: Procedure applicable to organised crime and delinquency and to felonies

Article 706-73-1

This Title, with the exception of Article 706-88, shall also apply to the investigation, prosecution, trial and judgment of the following offences:1° Offence of swindling in an organised gang, provide…

AI translation · Updated 7 Nov 2023Open Article
French Intellectual Property CodeIn force
Paragraph 1: General procedural rules

Article R331-24

…mmunication audiovisuelle et numérique shall be made by registered letter with acknowledgement of receipt or, in accordance with the procedures laid down by the authority, by electronic transmission.…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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