Article 151 septies B
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 1091–1100 of 40197 articles for “Art. s. L 237-18 · L 237-19 · L 237-24”
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third ter…
You can consult the table in the facsimile of OJ nº 0301 of 29/12/2015, text nº 35 at the following address http://www.legifrance.gouv.fr/jo_pdf.do?id=JORFTEXT000031702029
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
REGIONAL UNION OF HEALTH PROFESSIONALS REGIONAL FEDERATION OF HEALTH PROFESSIONALS Model statutes I. - Aim and composition of the association Article 1 a) With regard to regional unions of healthcare…
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
I. - When the redemption premium provided for at the time of issue or at the time of the original acquisition of the right exceeds 10% of the nominal value or acquisition price of that right, or when…
The provisions of the first paragraph of I and those of paragraph II of Article 239 sexies are applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More