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Showing 391400 of 57408 articles for Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B

French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 300 bis

A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Subsection 7: Derogation from the weekly working time in the event of combination with another part-time employment contract

Article D5132-26-12

The derogation, provided for in article L. 5132-11-1, from the minimum weekly working time for the holder of a fixed-term contract concluded in application of article L. 1242-3 is authorised by the Pr…

AI translation · Updated 2 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 7: Prudential provisions

Article L511-41-1-B

Credit institutions and finance companies shall put in place systems, strategies and procedures, which shall be subject to the regular internal control referred to in Article L. 511-55, enabling them…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Tariffs and settlement

Article 778 bis

A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
C. - Third class

Article 416 bis

Opposing customs officers in the performance of their duties or refusing to comply with their orders in accordance with Article 53 (1)(b) and Article 61 (1) of this Code is punishable by one year's im…

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

Article 150-0 B ter

I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 2: Formation of the jury

Article 262

The annual list is drawn up at the seat of each assize court by a commission chaired, at the seat of the court of appeal, by the first president or his delegate and, in the judicial courts, seats of t…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 2: Formation of the jury

Article 266

At least thirty days before the opening of the assizes, the first president of the court of appeal, or his delegate, or the president of the judicial tribunal, seat of the assize court, or his delegat…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Liquidation

Article 787 B

Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 bis-0 I bis

I. - Proceeds from the investment of the portion of sums received from the issue of securities covered by the provisions of Article L. 228-97 of the French Commercial Code transferred outside France t…

AI translation · Updated 8 Nov 2023Open Article
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