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Showing 361370 of 19396 articles for Art. Cass. com. 23 October 2007

French General Tax CodeIn force
VIII bis: Exemption for capital gains realised on the sale of a sole proprietorship or a complete branch of activity

Article 238 quindecies

I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 3: Wanted persons file

Article 230-19

The following are entered in the wanted persons file in respect of judicial decisions: 1° Search warrants, orders and notes issued by the public prosecutor, investigating, trial or sentence enforcemen…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis

1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…

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

Article 231 quater

I.-An annual tax on office premises, commercial premises, storage premises and parking areas is levied within the territorial limits of the Bouches-du-Rhône, Var and Alpes-Maritimes departments.II.-.T…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IIa: Annual tax on office premises, commercial premises, storage premises and parking areas levied in the Ile-de-France region

Article 231 ter

…idarity fund for the communes of the Ile-de-France region, respectively provided for in articles L. 2334-15 and L. 2531-12 du code général des collectivités territoriales, are classified for the purpo…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Section 3: Intermediaries and price allocation.

Article L143-23

A decree in Council of State shall determine the measures for the implementation of Chapters I and II above and of this Chapter, in particular the emoluments to be allocated to the clerks of the comme…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Section 3: The introduction of a period allowing employees to make an offer in the event of the sale of a business in companies that are not required to set up a works council.

Article L141-23

In companies that are not obliged to set up a works council pursuant to article L. 2322-1 du code du travail, when the owner of a business wants to sell it, the employees are informed, and no later th…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Chapter III: Limited liability companies.

Article L223-23

The liability actions provided for in articles L. 223-19 and L. 223-22 shall be barred after three years from the date of the harmful event or, if it was concealed, from the date of its disclosure. Ho…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Section 3: Audiovisual production contract

Article L132-23

The producer of an audiovisual work is the natural or legal person who takes the initiative and responsibility for making the work.

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Paragraph 1: Recommendations sent to subscribers

Article L331-23

Authorisation is granted for the creation, by the Autorité de Régulation de la Communication Audiovisuelle et Numérique, of automated processing of personal data relating to persons who are the subjec…

AI translation · Updated 8 Nov 2023Open Article
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