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Showing 49214930 of 20584 articles for Art. Cass. com. – 25 June 2025 – no. 24-10.440

French General Tax CodeIn force
Section XX: Tax on financial transactions

Article 235 ter ZD

…003/6/EC of the European Parliament and of the Council and Commission Directives 2003/124/EC, 2003/125/EC and 2004/72/EC ;5° Acquisitions of securities between companies belonging to the same group, w…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 terdecies

…)5. Distributions by venture capital companies operating under the conditions of article 1-1 of law no. 85-695 of 11 July 1985 are subject, when the shareholder is a company, to the long-term capital…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIIc: Tax on precious metals, jewellery, works of art, collectors' items and antiques

Article 150 VM

…rtment responsible for collecting the tax where the main establishment is located no later than the 25th of the month following the month during which the flat-rate tax became chargeable if the taxabl…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Section 1: General provisions

Article L121-4

…dies, as well as the signing of a contract of republican commitment mentioned inarticle 10-1 of law no. 2000-321 of 12 April 2000 on the rights of citizens in their relations with administrations. The…

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

Article 235 ter ZC

…nal funds covered by article L. 214-37 of the Monetary and Financial Code as it read prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER I: Organisation and operation

Article L5721-6-1

…s L. 5721-6-2, L. 5721-7 and L. 5721-7-1 of this code, with the principles of 1° of article L. 5211-25-1 also applying to assets transferred in full ownership to the public-private partnership. Articl…

AI translation · Updated 6 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 1: Pre-implementation and post-implementation aid committees

Article 211-148

At each committee meeting, the co-chairmen shall decide which of them shall have the casting vote in the event of a tie.If one of the co-chairmen is absent, he shall be replaced by another member of t…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 1: Common provisions

Article L214-36

I. - In accordance with the conditions laid down by decree of the Conseil d'Etat, the assets of an undertaking for collective real estate investment are exclusively made up of : 1° Buildings construct…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2° : Tax credit for expenditure on delegated production of cinematographic or audiovisual works

Article 220 sexies

…tations of shows, this floor is lowered to €1,000 for works lasting more than ninety minutes and €1,250 for works lasting between sixty and ninety minutes.III. - 1. The tax credit, calculated for each…

AI translation · Updated 8 Nov 2023Open Article
French Consumer CodeIn force
Section 2: Pre-contractual information for borrowers

Article R312-2

For the application of the provisions of Article L. 312-12, the creditor or credit intermediary shall provide the borrower with information concerning: 1° The identity and address of the creditor and,…

AI translation · Updated 7 Nov 2023Open Article
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