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Showing 12211230 of 31344 articles for Art. Cass. 3e civ. 23-5-1995 n° 93-11.103

French General Tax CodeIn force
VI ter : Determination of income realised by companies on the disposal of certain fixed-income securities

Article 238 septies F

In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Subsection 1: Administrative penalties

Article L232-23-3-9

The member of athlete support personnel or any other person who assists a person in violating the prohibition provided for in articles L. 232-23 and L. 232-23-4 and persons who have committed a breach…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Subsection 1: Administrative penalties

Article L232-23-3-10

I.- Where the person concerned establishes in a particular case that he is not at fault or negligent, the period of suspension provided for in articles L. 232-23-3-3 to L. 232-23-3-9 shall not apply.…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIX: Social contribution on corporation tax

Article 235 ter ZC

I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIV: Tax on surplus reserves of non-life insurance companies

Article 235 ter X

Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XXIII: Preventive archaeology tax

Article 235 ter ZG

I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursua…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ib: Revaluation of depreciable fixed assets

Article 238 bis J

I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Subsection 1: Administrative penalties

Article L232-23-3-8

The period of Ineligibility for multiple anti-doping rule violations shall be determined in accordance with the conditions set out in I to III. I.-A person who has been duly notified by the French Ant…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater K

I. - As an exception to the provisions of Article 238 quater I,when the trust contract is terminated, the profits or losses as well as the capital gains or losses resulting from the transfer of the as…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater B

I. - Profits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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