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Showing 6001–6010 of 33744 articles for “Art. III”
For the application of Article L. 653-7, the matter shall be referred to the court, as the case may be, by summons or in the forms and according to the procedure provided for in Article R. 631-4. The…
The public prosecutor with territorial jurisdiction to oppose the celebration of a marriage of a French national abroad is that of the place where the central civil status department of the Ministry o…
The action for a judicial declaration of birth is governed by the provisions of articles 1049 to 1055. The operative part of the decision, containing the statements provided for in Article 57 of the C…
The operative part of any decision ordered to be transcribed or entered in the civil status registers must state the forenames and surnames of the parties and, as the case may be, the place where the…
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
…tuting an artificial arrangement the purpose of which would be to circumvent French tax legislation.III. - Apart from the cases mentioned in II, I does not apply where the legal entity established in…
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
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