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Showing 101110 of 41011 articles for Art. s. L 237-21 · L 237-22 · L 237-12

French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 sexies

(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 septdecies

1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…

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

Article 220 Z septies

I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2° bis: Tax credit for expenditure on audiovisual and cinematographic creation, royalties paid to collective management organisations and remuneration paid directly to authors

Article 220 sexies A

I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…

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

Article 220 Z sexies

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…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Sub-paragraph 1: Presentation of the request

Article R2333-120-32 septies

Where the original of a document communicated by electronic means has been drawn up on paper, the president of the bench or the magistrate in charge of the investigation may order its production at an…

AI translation · Updated 5 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Sub-paragraph 1: Presentation of the request

Article R2333-120-32 sexies

…uthor of the request or of the party sending a brief or exhibits, in accordance with the procedures laid down by the order mentioned in Article R. 2333-120-32 bis, is valid as a signature for the appl…

AI translation · Updated 5 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 7: Conditions relating to aid intensity

Article 211-22

The limit provided for in article 211-21 is raised to 70% for difficult or low-budget cinematographic works that do not benefit from the tax credit for delegated production expenses for cinematographi…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Section 12: Dismissal of the Conseiller prud'homme.

Article L2411-22

Dismissal of an employee representative may only take place with the authorisation of the labour inspector.This authorisation is also required for :1° An industrial tribunal member who has ceased his…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Paragraph 5 : Acquisition of French nationality by decision of the public authorities

Article 21-22

No one may be naturalised unless he or she has reached the age of eighteen. However, naturalisation may be granted to a minor child who has remained a foreigner even though one of his or her parents h…

AI translation · Updated 8 Nov 2023Open Article
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