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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 771780 of 2313 articles for Art. CGI — DMTG

French General Tax CodeIn force
XIX: Declaration of income from transferable securities (IFU)

Article 242 ter

1. Persons who ensure the payment of income from transferable capital referred to in articles 108 to 125 as well as income from capitalisation bonds or contracts and investments of the same nature are…

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
XVIII: Declaration of commissions, brokerage, rebates, fees, royalties, partners' remuneration and profit shares

Article 241

Companies, companies or associations that collect and pay copyright or inventor's rights are required to declare, the amount of the sums they pay to their members or principals.This declaration may be…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Transactions in forward financial instruments

Article 242 ter E

Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons c…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XX ter: Declaration of overseas investments

Article 242 sexies

Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV : Taxation of economic interest groupings and their members

Article 239 quater

I. - Economic interest groupings formed and operating under the conditions provided for in articles L. 251-1 to L. 251-23 of the French Commercial Code do not fall within the scope of 1 of article 206…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Provisions applicable to certain contracts concluded for properties located in priority development areas

Article 239 sexies D

By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…

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

Article 238 septies A

I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…

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

Article 238 septies E

I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…

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

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AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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