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Showing 481490 of 56873 articles for Art. s. L 237-24 · L 237-2

French General Tax CodeIn force
2: Determination of taxable profits

Article 38 sexies

When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 septies

I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 42 septies

1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Title I: Provisions relating to Book I

Article 2494

Article 2493 is applicable under the conditions set out in Article 17-2. However, articles 21-7 and 21-11 are applicable to a child born in Mayotte to foreign parents before the entry into force of th…

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Book V: Provisions applicable to Mayotte

Article 2490

For the application of this code in Mayotte, the terms listed below are replaced as follows:1° (Repealed);2° "Court" or "court of appeal" by: "chambre d'appel de Mamoudzou";3° "Juge d'instance" by: "p…

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Subsection 3: Publication of registers and liability for land registration

Article 2444

I. - The State is liable for the loss resulting from faults committed by each service responsible for land registration in the performance of its duties, in particular: 1° The failure to publish deeds…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
XVIII: Declaration of commissions, brokerage, rebates, fees, royalties, partners' remuneration and profit shares

Article 242

1. General partnerships, limited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the adminis…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Sub-section 1: Method of registration of mortgages

Article 2423

The registration of mortgages is carried out by the department responsible for land registration on the filing of two forms dated, signed and certified as true by the signatory of the certificate of i…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Sub-subparagraph 1: Declarations for registration purposes

Article R123-246

Where applicable, the following shall also be entered in the National Register of Companies, upon declaration by the natural person at the time of registration: 1° For retailers: a) In the case of a n…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
XVIII: Declaration of commissions, brokerage, rebates, fees, royalties, partners' remuneration and profit shares

Article 240

1. Natural persons who, in the exercise of their profession, pay commission, brokerage, commercial or other rebates, occasional or other fees, gratuities and other remuneration to third parties must d…

AI translation · Updated 8 Nov 2023Open Article
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