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Showing 42714280 of 5416 articles for Art. Société Lupa

French Commercial codeIn force
Preliminary section: The single body responsible for business formalities

Article R123-2

I.-The single body implements an IT service, known as the single electronic window for business formalities, accessible via the Internet, secure and free of charge, which enables the declarant, accord…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
BOOK I: Commerce in general.

Article Annexe IV

AMENDING REGISTRATION APPLICATION FOR FRENCH LAW COMPANIESWhen applying for amending registration, the documents that must be submitted are those requested in the previous appendix and establishing th…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
2. Movable and immovable property and rights

Article 150 U

I. - Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings cover…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2a: Special declaration system

Article 102 ter

1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time wor…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Property wealth tax

Article 974

I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Property wealth tax

Article 976

I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B quater

…lidarity pact subject to joint taxation.VI. - I to V apply to disposals, redemptions of shares in a société d'investissement à capital variable or units in a fonds commun de placement and dissolutions…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Miscellaneous taxes

Article 235 ter X

Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…

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

Article 238 octies

I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 3: Products not eligible for direct marketing

Article L341-10

Without prejudice to the special rules applicable to the marketing of certain products, the following may not be marketed: 1° Products for which the maximum risk is not known at the time of subscripti…

AI translation · Updated 7 Nov 2023Open Article
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