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Showing 2130 of 66562 articles for Art. L. 239-1 to L. 239-5

French General Tax CodeIn force
XIa: Tax treatment of certain limited liability companies - Election for partnership status

Article 239 bis AA

…ed in article 8. The option may only be exercised with the agreement of all the partners. It ceases to have effect as soon as persons other than those provided for in this article become partners.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XI ter: Taxation of certain public limited companies, simplified joint stock companies and limited liability companies. Opting for the partnership system

Article 239 bis AB

I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Chapter IX: Leasing of shares

Article L239-5

Any interested party may request the president of the court ruling in summary proceedings to enjoin the legal representative of the joint stock company or limited liability company, under a penalty pa…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 sexies

…for part of the time elapsed since its acquisition, in accordance with the rules of articles 150 U to 150 VH, for the part corresponding to this period. This part is exempt if it is agricultural land…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Chapter IX: Leasing of shares

Article L239-2

The lease contract is recorded in a notarial or private deed subject to the registration procedure. On pain of nullity, it includes particulars, the list of which is set by decree in the Conseil d'Eta…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter IX: Leasing of shares

Article L239-3

The legal or statutory provisions providing for the approval of the transferee of shares or corporate units are applicable under the same conditions to the lessee. The voting right attached to the lea…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter IX: Leasing of shares

Article L239-4

…n, the more diligent party shall cause the entry in the register of registered shares of the joint stock company or in the articles of association of the limited liability company to be deleted.

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Paragraph 1: Rules specific to the legal hypothec of spouses

Article 2397

The provisions of articles 2393 to 2396 shall be brought to the attention of spouses or future spouses under the conditions laid down by decree.

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Paragraph 1: Rules specific to the legal hypothec of spouses

Article 2395

…s it, the spouse benefiting from the registration may consent, in favour of the other spouse's creditors or his or her own creditors, to an assignment of his or her rank or a subrogation in the rights…

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Paragraph 1: Rules specific to the legal hypothec of spouses

Article 2394

…ial regime, but it will only have effect from that dissolution and on condition that the immovables to which it relates exist on that date in the assets of the debtor spouse. In the event of early liq…

AI translation · Updated 6 Nov 2023Open Article
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