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Showing 401410 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
2°: Net gains and distributions relating to carried interest rights

Article 242 ter C

1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 C ter

Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXVIII: Tax credit for competitiveness and employment

Article 244 quater C

I. - Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C ter

Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Obligations of legal persons

Article 223 quinquies C

I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Subsection 9: Merger of mutual insurance companies

Article R322-106-11

On pain of nullity, the companies participating in a merger operation are required to file a declaration with the clerk of the judicial court in which, on the one hand, they describe all the acts carr…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER IV: Accounting

Article D71-114-10

The president of the local authority attaches the mandates and supporting documents for expenditure, indicated in articles D. 1617-19 and D. 1617-20, to the issue slips that he sends to the local auth…

AI translation · Updated 4 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER IV: Accounting

Article D72-104-11

Transfers of funds from refunds due to overpayments to local authority creditors are ordered by the local authority president, who issues a transfer order..

AI translation · Updated 3 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER I: Budgets and accounts

Article D72-101-11

The operating result is the surplus or deficit for the year. For the purposes of appropriation, it is combined with the previous result carried forward, excluding any outstanding commitments.Outstandi…

AI translation · Updated 3 Nov 2023Open Article
French Public Health CodeIn force
Subsection 3: Traditional herbal medicinal products

Article R5121-107-11

When a herbal substance, a herbal preparation or a combination of substances is withdrawn from the list drawn up by the Commission of the European Communities, any registration of traditional herbal m…

AI translation · Updated 2 Nov 2023Open Article
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Mariela Petrova

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