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Showing 25012510 of 49834 articles for Art. Cass. com. 2 décembre 1997 n° 95-20194

French General Tax CodeIn force
Section VI: Special provisions applicable in the event of transfer, termination or death

Article 202 quater

I. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Deductions

Article 272

…on with sales or services shall be imputed or refunded under the conditions provided for in Article 271 when these sales or services are subsequently cancelled or terminated or when the corresponding…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 2: Exceptional registration due to difficulties in financing cinematographic works linked to the health crisis

Article 919-22

…ly is equivalent to the amount of sums entered in its automatic account which lapsed on 31 December 2021 in application of 1° of article 123-8, excluding those which benefited from the extension provi…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 2: Reorganisation and winding-up measures for Community credit institutions

Article R613-26

I. - Pursuant to article 66 of decree no. 85-1388 of 27 December 1985 referred to in II of article R. 613-25, the judicial representative shall notify known creditors that they are required to declare…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
1°: Capital gains on securities realised by companies

Article 248 A

…any, the capital gain or loss resulting from the compensation provided for in articles 4,15,16 and 32 of the Nationalisation Act n° 82-155 of 11 February 1982 is not taken into account in determining…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Sub-section 2: Etablissements publics de coopération intercommunale dotés d'une fiscalité propre.

Article L5211-28-1

From 2004, public establishments of inter-municipal cooperation with their own tax status receive a compensation grant equal to the amounts due in respect of 2003 pursuant to I of D of article 44 of t…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Sub-section 1: Method of registration of mortgages

Article 2429

…the Consumer Code, or if the mortgage is accompanied by a reloading clause provided for in Article 2416, the term of the registration is at most fifty years on the day of the formality. If the due da…

AI translation · Updated 6 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Paragraph 1: Categories of revenue

Article L2564-23

Until 31 December 2013, for the application in Mayotte of the fourth paragraph of Article L. 2311-5, the words: "Between the deadline for mandating set out in the third paragraph of Article L. 1612-11…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Section 5: The National Council of Sworn Commodity Brokers

Article R131-26

The organisation of the elections is entrusted to the Board of the National Council of Sworn Freight Brokers which, before 15 October preceding the date of the renewal of the Council, sets the date fo…

AI translation · Updated 6 Nov 2023Open Article
French Labour CodeIn force
Subsection 5: Obligations of discretion, secrecy and confidentiality

Article R8124-22

…ormation of which they become aware in the performance of their duties, subject to Article 8 of Law 2016-1691 of 9 December 2016 on transparency, combating corruption and modernising economic life.

AI translation · Updated 31 Oct 2023Open Article
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