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Showing 26712680 of 23655 articles for Art. Galec v. France – ECtHR – 17 Jan. 2012 – no. 51255/08

French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 120

…ts and to investments of the same nature subscribed with insurance undertakings established outside France, when the contract is unwound, and the gains from the sale of these same investments;6° bis I…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 121

1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 123

With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 123 bis

1. When an individual domiciled in France holds directly or indirectly at least 10% of the shares, units, financial rights or voting rights in a legal entity-a legal person, body, trust or comparable…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 122

…proceeds are attached to bonds or contracts taken out with insurance companies established outside France in a Member State of the European Union, or in another State party to the Agreement on the Eu…

AI translation · Updated 8 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Subsection 5: Legal representative of an establishment established in France

Article L421-19

…tional who holds the position of legal representative in an establishment or company established in France, as long as he or she is an employee or corporate officer in an establishment or company in t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 244 quater W

…of this 4 in the form of a reduction in the fee provided for in article 5 of the aforementioned Act no. 84-595 of 12 July 1984 and the transfer price of the building.II. - 1. The tax credit is based o…

AI translation · Updated 8 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Subsection 4: Business start-ups, innovative economic projects and investment

Article R421-36

The multiannual residence permit bearing the "talent passport" mention provided for in article L. 421-18 is withdrawn in the following situations: 1° The operation or commitment mentioned in article R…

AI translation · Updated 7 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Subsection 4: Business start-ups, innovative economic projects and investment

Article R421-35

A foreign national applying for the issue of a multi-annual residence permit bearing the wording "talent passport" provided for in article L. 421-18 may be considered as making a direct economic inves…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Preliminary section: The single body responsible for business formalities

Article R123-2

…ll the professions to which the declarant has access. a) A list of all the regulated professions in France, with details of the competent authorities for each of them and the assistance centres; > b)…

AI translation · Updated 6 Nov 2023Open Article
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