1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of the commercial code who does not benefit from the schemes defined in articles 50-0,64 bis and 102 ter of this code may opt to be treated as a single-member limited…
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a professional private equity fund set up in the form of a unit trust for the purposes of this Code and its appendices and are subject to the same reporting obligations as such funds.
I. – Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are not liable: 1° In respect of profits made in France and income from French sources, where such profits and income are directly linked to the organisation of the international sporting competition: a) From corporation tax as provided for in Article…
I. – The provisions of this code applicable to the public establishments for intercommunal cooperation subject to article 1609 nonies C apply to the metropolis of Lyon. For the application of these provisions, the reference to the community council is replaced by the reference to the council of the metropole of Lyon. I bis.- For the application of the provisions relating to the development tax, the metropole of Lyon is…
I. – 1° Les dispositions du présent code, applicables aux établissements publics de coopération intercommunale soumis à l’article 1609 nonies C, apply to the Greater Paris metropolitan area. For the application of these provisions, the reference to the community council is replaced by the reference to the council of the Greater Paris metropolitan area. 2° However: a) By way of exception to the provisions of I of Article 1379-0 bis,…
Unless otherwise provided, the provisions of this code applicable to the départements and regions apply to the collectivité de Corse. For the application of these provisions: 1° References to the department and the region are replaced by references to the collectivity of Corsica; 2° References to the departmental council and the regional council are replaced by the reference to the Assembly of Corsica; 3° References to the presidents of the…
I. – The provisions of this code applicable to communes, with the exception of I, IV and V of article 1636 B septies, apply to the City of Paris. For the application of these provisions: 1° The reference to the municipal council is replaced by the reference to the Paris council; 2° The City of Paris is assimilated to a commune that is a member of a public establishment for…
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75001, Paris France
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