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Showing 42514260 of 51113 articles for Art. Cass. com. 3 October 2006 · Cass. com. 23 October 2012 n° 11-24.033 · Cass. com. 15 September 2015 n° 14-17.964 · CA Versailles 6 June 1997

French General Tax CodeIn force
I quinquies: Taxation of de facto companies

Article 238 bis L

Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV bis: Sociétés civiles de moyens

Article 239 quater A

Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV quinquies: Tax regime for health and social cooperation groups and their members

Article 239 quater D

The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies D

The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIa: Tax treatment of certain limited liability companies - Election for partnership status

Article 239 bis AA

Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Subsection 2: Conditions for the extension of agreements.

Article L2261-23-1

…sional agreement must, unless justified, include the specific stipulations mentioned in Article L. 2232-10-1 for undertakings with fewer than fifty employees.

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Section V: Provisions relating to the insurance of vehicles in international traffic and certain other vehicles.

Article R*211-23

…one of the documents provided for in section IV of this chapter, or of the international insurance card referred to in article R. 211-22 must, in order to be allowed to drive a vehicle in France whic…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter II: The company during the observation period.

Article L622-23-1

Where assets or rights present in a fiduciary estate are the subject of an agreement under which the settlor debtor retains the use or enjoyment of such assets or rights, no assignment or transfer of…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Sub-section II: Cases of judicial partition and judicial sale.

Article ANNEXE, art. 23

The decisions of the judicial court may be challenged by immediate appeal.

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Subsection 2: Decision to award employability assistance.

Article L5134-23-1

An exception may be made to the maximum duration for which aid for professional integration is granted, in accordance with the terms and conditions laid down by regulation, either when the aid concern…

AI translation · Updated 6 Nov 2023Open Article
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