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Showing 27812790 of 69438 articles for Art. s. L 242-8 and L 244-1 · Art. L 242-6

French General Tax CodeIn force
2a: Special provisions for certain new companies

Article 44 sexies A

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,…

AI translation · Updated 8 Nov 2023Open Article
French Consumer CodeIn force
Subsection 2: Formation, amendment and duration of the contract

Article L224-25-8

The provisions of this article shall apply to any professional providing digital content or digital services and offering the consumer, directly or via a third party, an after-sales service, a technic…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Subsection 2: Invalidity of the trade mark

Article L716-2-8

The proprietor of an earlier right who has tolerated for a period of five consecutive years the use of a later trade mark registered with knowledge of such use shall no longer be entitled to apply for…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies B

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies D

The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies A

I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies E

I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Subsection 2: Invalidity of the trade mark

Article L716-2-6

Subject to articles L. 716-2-7 and L. 716-2-8, an action or application for a declaration of invalidity of a trademark shall not be subject to any limitation period.

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Chapter II: Industrial preparation and wholesale.

Article L5142-6-2

Notwithstanding the first paragraph of Article L. 5142-6-1, the following may also carry out the activities defined in the same first paragraph: 1° Persons who were engaged in such activities for at l…

AI translation · Updated 6 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
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