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Showing 74717480 of 10740 articles for Art. CJEU – Granarolo – 14 July 2016 – C-196/15

French General Tax CodeIn force
Section V: Calculation of tax

Article 219 bis

Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…

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

Article 237 sexies

1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determin…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Chapter I: Limiting the number of public houses.

Article L3331-7

In each municipality in which the mayor exercises, by delegation of the representative of the State in the department, the prerogatives mentioned in the first paragraph of 2 of article L. 3332-15, a m…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
TITLE VIII: Provisions specific to sole traders with limited liability.

Article L680-5

Where the provisions of Titles I to VI of this Book are applied in respect of a business carried on without the allocation of assets and liabilities, the assets and liabilities which, where applicable…

AI translation · Updated 7 Nov 2023Open Article
French Intellectual Property CodeIn force
Chapter II: Filing formalities

Article R512-16

By way of derogation from 2° of Article R. 512-15, may be produced with the application:1° In the event of a transfer by death: a copy of any deed establishing the transfer, at the request of the heir…

AI translation · Updated 7 Nov 2023Open Article
French Intellectual Property CodeIn force
Section 1: Procedure

Article R514-5

The procedures for submitting the application and the contents of the file shall be specified by decision of the Director General of the National Institute of Industrial Property, in particular as reg…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VII: Operations involving manufactured tobacco

Article 298 quaterdecies

I. - Transactions involving manufactured tobacco are subject to value added tax under the conditions of ordinary law, subject to the provisions below.II. - The chargeable event for the value added tax…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Deferred credit companies

Article 1064

Transfers of their commitments and corresponding assets made by deferred credit companies to another company operating in accordance with the provisions of the law no. 52-332 of 24 March 1952 as amend…

AI translation · Updated 7 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Subsection 2: Refusal and termination

Article D551-17

The decision to refuse material reception conditions taken pursuant to article L. 551-15 shall be in writing, give reasons and take account of the applicant's vulnerability. Within two months of being…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Section V: Technical and financial profit-sharing

Article A132-10

The minimum amount of participation in the technical and financial profits of undertakings carrying out the operations referred to in 1° of Article L. 310-1 and of supplementary professional retiremen…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

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Mariela Petrova

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