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Showing 34013410 of 56769 articles for Art. L 144-10 · C. civ. Art. 1709 · Cass. com. 11 May 1971 · Cass. com. 23 March 1999 n° 97-15.000

French General Tax CodeIn force
VI ter : Determination of income realised by companies on the disposal of certain fixed-income securities

Article 238 septies F

In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Section II: Educational assistance

Article 1184

The provisional measures provided for in the first paragraph of article 375-5 of the Civil Code, as well as the information measures provided for in article 1183 of this code, may only be taken, excep…

AI translation · Updated 7 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
I: Taxable profits and income

Article 238 bis GD

The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Section V: Technical and financial profit-sharing

Article A132-11

I. - For the operations of each company mentioned in 1° of Article L. 310-1 and of each supplementary occupational pension fund mentioned in Article L. 381-1, in respect of insurance, capitalisation o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Passenger transport in the Ile-de-France region

Article 1038

Agreements entered into for the implementation of l'ordonnance n° 59-151 modifiée du 7 janvier 1959, relative à l'organisation des transports de voyageurs en Ile-de-France, are registered at a fixed f…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Equity financing of cinematographic or audiovisual works

Article 238 bis HH

The shares subscribed for must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Section II: Educational assistance

Article 1187

As soon as notice is given that the proceedings have been initiated, the file may be consulted at the court registry, up until the day before the hearing or hearing, by the minor's lawyer and that of…

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

Article 238 bis GB

La contribution à la charge des fabricants ou distributeurs de dispositifs médicaux, tissus et cellules, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L.…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Expenditure by communes and groups of communes for municipal secondary and special education establishments (R).

Article D2321-10

The expenditure provided for in article D. 2321-8, whether financed from own resources or by borrowing, include under investments: 1° For establishments existing on 19 September 1971 or those under co…

AI translation · Updated 5 Nov 2023Open Article
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