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Showing 52215230 of 5416 articles for Art. Société Lupa

French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 nonies

I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
0I bis : Transfers of assets outside France by companies

Article 238 bis-0 I

I. - A company which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparab…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 261 C

The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 1: Infringements of market transparency

Article L465-3-4

I. - This section applies to1° to financial instruments traded on a trading venue or for which a request for admission to trading on a trading venue has been submitted ;2° Financial instruments other…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 2: Provisions relating to investment firms

Article L531-4

Investment firms are legal entities, other than portfolio management companies and credit institutions, which are authorised to provide the investment services referred to in Article L. 321-1 on a reg…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Sub-paragraph 4: The economic, social and environmental database

Article L2312-36

In the absence of an agreement as provided for in article L. 2312-21, a regularly updated economic, social and environmental database brings together a range of information that the employer makes ava…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Chapter III: Guarantee fund for policyholders against the failure of life and health insurance companies.

Article R423-13

Subject to the provisions of article R. 423-15, the fund must have at its disposal at all times a total amount of resources equal to 0.05% of the total mathematical provisions recorded at 31 December…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Section 3: Classes of affected parts.

Article L626-30-2

Open the article to read the full text in English.

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Section 5: Schools of territorial chambers of commerce and industry and regional chambers of commerce and industry

Article L711-17

Consular higher education establishments are legal entities under private law governed by the legislative provisions applicable to public limited companies, insofar as they do not conflict with the sp…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIII sexies : Capital gains tax on the sale of buildings other than building land

Article 1609 nonies G

I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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