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Showing 23712380 of 50010 articles for Art. CJEC – Metro I – 25 Oct. 1977 – case 26/76

French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 A

1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
TITLE II: Provisions specific to various commercial companies.

Article R223-28

The annual financial statements, the management report and, where applicable, the consolidated financial statements and the report on the management of the Group shall be made available to the statuto…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 278-0 A

By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Chapter IV: Provisions to combat money laundering and terrorist financing

Article L574-1

A fine of 22,500 euros shall be imposed for disregarding the prohibition on disclosure laid down in Article L. 561-18, Article L. 561-24, Article L. 561-25 III, Article L. 561-25-1 II and the penultim…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Section II: Effects of the appeal in cassation.

Article 624

The scope of the cassation is determined by the operative part of the judgment that pronounces it. It also extends to all the provisions of the judgment quashed that have a link of indivisibility or n…

AI translation · Updated 8 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Section 3: Surrender of foreign nationals with long-term resident status - EU

Article R621-10

When the administrative authority is consulted by the competent authorities of a Member State of the European Union, the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway o…

AI translation · Updated 7 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Section 3: Surrender of foreign nationals with long-term resident status - EU

Article R621-14

In the event that the foreign national has been recognised as a refugee or stateless person, or has been granted the benefit of subsidiary protection in France and remains under the protection of Fran…

AI translation · Updated 7 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Section 3: Surrender of foreign nationals with long-term resident status - EU

Article R621-11

When the administrative authority is consulted under the conditions laid down in article R. 621-10, it will immediately examine the withdrawal of long-term resident - EU status in France and the withd…

AI translation · Updated 7 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Section 3: Surrender of foreign nationals with long-term resident status - EU

Article R621-13

When long-term resident - EU status is maintained, the administrative authority informs the State mentioned in article R. 621-10, which consulted it, of its decision. The foreign national and, where a…

AI translation · Updated 7 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Section 3: Surrender of foreign nationals with long-term resident status - EU

Article R621-12

When long-term resident - EU status is withdrawn, the administrative authority shall inform the State referred to in article R. 621-10 that consulted it of its decision, so that it can notify the pers…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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