In the second paragraph of Article L. 225-102, the words: “as well as by the employees of a société coopérative de production within the meaning of the loi n° 78-763 du 19 juillet 1978 portant statut de sociétés coopératives de production” are deleted.
In 5° of article L. 225-115, the words: payments made pursuant to 1 and 4 of article 238 bis of the General Tax Code are replaced by the words: tax deductions provided for by the locally applicable provisions of the Tax Code relating to the total deductions from the amount of taxable profits of companies that make payments to the benefit of works of public interest organisations, or approved companies,…
In VI of article L. 225-270, the words: “the provisions of Article 94 A of the General Tax Code” are replaced by the words: “the provisions of the locally applicable tax code relating to net capital gains realised on the disposal for valuable consideration of transferable securities and company rights”.
In the fifth paragraph (2°) of article L. 239-1, the words: “in article 208 D of the General Tax Code” are replaced by the words: “in the locally applicable General Tax Code”.
Article L. 322-9 reads as follows: “Sworn merchandise brokers shall comply with the provisions prescribed by the locally applicable tax code relating to public sales and sales by auction. “
In the second paragraph of I of article L. 442-5, before the words: “turnover taxes”, the word: “any” is added.
Article L. 441-11 II is amended as follows: 1° 1° is worded as follows: “1° For purchases of perishable agricultural and food products and frozen or deep-frozen meat, deep-frozen fish, ready-made meals and preserves made from perishable food products: > a) Thirty days after the date of delivery of the product. “a) Thirty days after the date of delivery; or “b) Or, in the case of a periodic invoice within…
The second paragraph of Article L. 511-62 reads as follows: “The pension includes the sums indicated in the articles L. 511-45 and L. 511-46, in addition to any brokerage and stamp duties provided for by the provisions of the locally applicable tax code. “
The 4° of III of Article L. 643-11 does not apply to Saint-Pierre-et-Miquelon.
Where the court rules on an appeal against an order of the official receiver or pursuant to Chapters I and III of Title V of Book VI, the official receiver may not, on pain of nullity of the judgment, sit on the bench or take part in the deliberations.
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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