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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 17611770 of 66941 articles for Art. s. L 313-38 and R 313-22

French General Tax CodeIn force
Section V: Calculation of tax

Article 220 terdecies

I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1st Subsection: General provisions

Article 223 C

The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3rd Subsection: Miscellaneous provisions

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
3rd Subsection: Miscellaneous provisions

Article 223 Q

The parent company shall file the declaration of overall income for each financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Treatment of losses and capital losses incurred by the company before joining or after leaving the group

Article 223 K

If a subsidiary company leaves the group, the deficit declared by it in respect of a financial year subsequent to its leaving the group does not constitute, for the application of the provisions of ar…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Paragraph 1: The jury

Article A212-22

The audiovisual means of communication used for jury meetings and deliberations must guarantee the effective, continuous and real-time participation of all jury members, whether or not they are physic…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 nonies

I. - Companies formed exclusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1st Subsection: General provisions

Article 223 G

1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overal…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1st Subsection: General provisions

Article 223 D

The overall net long-term capital gain or loss is determined by the parent company by making the algebraic sum of the net long-term capital gains or losses of each of the companies in the group, deter…

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

Article 220 undecies

I. - Companies subject to corporation tax may benefit from a tax reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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