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Showing 2130 of 45508 articles for Art. Cass. com. 24 May 2005 n° 786 · CA Rouen 8 January 2004 · Cass. com. 24 May 1976 · Cass. com. 16 January 2001 · Cass. com. 14 April 1992 · Cass. com. 15 December 2009 · Cass. 1re civ. 15 October 2014

French Commercial codeIn force
Section 3a: Appeals to the Paris Court of Appeal against notifications made by the Competition Authority

Article R464-24-14

The Autorité de la concurrence and the minister responsible for the economy may present oral observations at the hearing at their request or at the request of the first president or the court.

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 nonies

Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12. Development tax.

Article 1679 nonies

Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 3: Assessment

Article L214-24-14

…cedures are in place for the appropriate and independent valuation of the assets of the AIF and the calculation of the net asset value of its units or shares, in accordance with legislative and regula…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 3: Dissolution and liquidation of the company

Article R5125-24-14

The liquidator shall sell the shares or corporate units held by the société de participations financières de profession libérale de pharmaciens d'officine in the société(s) d'exercice libéral, under t…

AI translation · Updated 2 Nov 2023Open Article
French General Tax CodeIn force
II: Optional taxable transactions

Article 260 CA

…and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option takes effect on…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Paragraph 1: Group membership

Article 849-15

In the context of the implementation of the individual procedure for compensation for damage, when the interested party addresses the claim for compensation directly to the person declared liable, he/…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

Article 1609 nonies C

…operation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the business property tax and the business value added tax and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 7: Tax rates

Article 1635 quater N

The rate of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of artic…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 1: General provisions.

Article D48-24

Notwithstanding the provisions of 1° of article D. 48-23, the ground for refusal based on the absence of criminality under French law is not enforceable where the financial penalty relates to an offen…

AI translation · Updated 5 Nov 2023Open Article
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