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Showing 39013910 of 44700 articles for Art. Cass. com. 30 June 1998 · Cass. com. 15 June 2010 · Cass. com. 15 May 1973 · Cass. com. 16 January 1996 · CA Versailles 7 June 2007

French General Tax CodeIn force
Subsection 3: Automatic and optional exemptions

Article 1635 quater E

I.-Par délibération prise dans les conditions prévues au VI de l'article 1639 A bis, les organes délibérants des communes ou des établissements publics de coopération intercommunale à fiscalité propre…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Section III: Governance system

Article R385-16-2

I.-The same person may be responsible, within a supplementary occupational pension fund, for several of the key functions mentioned in Article L. 354-1, with the exception of the internal audit functi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter A

I.-A company or organisation which, in its capacity as a platform operator, makes available to users a system enabling them to contact each other by electronic means in order to carry out, directly or…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Provisions common to turnover tax and industrial and commercial profits

Article 302 septies A ter B

The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163-0 A

…f which this taxpayer has been subject to income tax for the last three years, the person concerned may request that the corresponding tax be calculated by adding a quarter of the net exceptional inco…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Approved management centres

Article 1649 quater E

Open the article to read the full text in English.

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter III: Subsidiaries, holdings and controlled companies.

Article R233-16-2

…nd one of the controlled companies included in the consolidation, in accordance with Article L. 233-16, have activities which may be subject to income tax in the same tax jurisdiction, or where the co…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
1 : Tariff

Article 777

…the tables below, for the net share accruing to each entitled party: Table I Tariff of duties applicable in direct line : FRACTION OF NET TAXABLE SHARE TARIFF applicable (%) Not exceeding 8,072 5 Bet…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Paragraph 1: Common provisions.

Article R431-16-4

I.-The balance sheet of Caisse centrale de réassurance includes three reserve accounts corresponding to each category of business covered by the State guarantee, entitled respectively: a) Special rese…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Paragraph 1: The Board of Directors and General Management

Article D22-10-16

…of the commitment in question; b) A reference to the legal provisions identifying the corresponding category of scheme; > c) The conditions for entry into force of the scheme c) The conditions for ent…

AI translation · Updated 6 Nov 2023Open Article
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