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Showing 261270 of 8012 articles for Art. CJEU – Kontogeorgas – C-104/95 – 12 Dec. 1996

French Code of Criminal ProcedureIn force
Paragraph 2: Collection of technical connection data and interception of correspondence transmitted by electronic communications

Article 706-95-20

I.-It may be resorted to the installation and use of an apparatus or technical device mentioned in 1° of Article 226-3 of the Penal Code in order to collect technical connection data enabling the iden…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 C bis

I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter C

…'investissement à risque, provided that there is no arm's length relationship within the meaning of 12 of l'article 39 between the companies and these latter companies or these funds.These companies m…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
TITLE I A: Price and income observatories.

Article D910-1 C

…oyee trade union organisations appointed, in accordance with the procedures set out in Article L. 22121-1 of the Labour Code, by the representative of the State;h) Three representatives of employers'…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
3°: Depreciation of assets acquired on expiry of a leasing contract

Article 239 sexies C

…article and the reporting obligations. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED FROM 1 JANUARY 1996. The cost price of the asset acquired at the end of a leasing contract is increased by the non-…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 C ter

Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII: System applicable to investment gold.

Article 298 sexdecies C

1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Net gains and distributions relating to carried interest rights

Article 242 ter C

1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Obligations of legal persons

Article 223 quinquies C

I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 C

…re not taken into account provided that there is no arm's length relationship within the meaning of 12 of Article 39 between the company receiving the contribution and the latter companies. Similarly,…

AI translation · Updated 8 Nov 2023Open Article
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