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Showing 110 of 37434 articles for Art. n° 22-18436 · Cass. com. 24 May 2011

French Civil CodeIn force
Title XIV: Trusts

Article 2011

A trust is a transaction by which one or more settlors transfer property, rights or security interests, or a bundle of property, rights or security interests, present or future, to one or more trustee…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
2°: Payment of tax

Article 223 N

1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5°: Tax credit for the purchase of a company's capital

Article 220 nonies

…the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit.For each financial year, the tax credit is equal to the amount of corp…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 N

The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 2: Award procedure and conditions

Article 222-24

In the case mentioned in 2° of Article…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 4: Common provisions

Article 223-24

The distribution company has a period of one year from the actual release of the cinematographic work in cinemas to provide the financial documents justifying all the financial investment of the distr…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 5: Shareholding and control

Article L214-24-22

…proportion reaches or falls below the thresholds of 10%, 20%, 30%, 50% and 75%. I of article L. 214-24-21 applies to an AIF or its management company which acquires, without control, a holding in a co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 novovicies

…n physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses. Gross gaming revenue is made up of…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 nonies

…es for non-hazardous waste concerned Unit of collection Quota (in euros) 2019 2020 2021 2022 2023 2024 From 2025 B.-Authorised plants recovering more than 75% of the biogas captured for energy purpose…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

…to I, as assets allocated to the exercise of the profession, taxation of the capital gain recorded may be deferred until the date of the subsequent sale, redemption, cancellation or transfer of these…

AI translation · Updated 8 Nov 2023Open Article
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