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Showing 80418050 of 8626 articles for Art. 10 sept. 2020

French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 244 quater Y

…an those required to carry out the activity giving entitlement to the tax reduction must not exceed 10% of the total amount of the company's gross assets; 3° 80% of the tax advantage provided by the t…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 6: Administrative police measures

Article L612-33

…tual or parity certificates or the remuneration of members' shares to the members of these persons; 10° Decide to prohibit or limit the payment of interest to holders of additional Tier 1 capital inst…

AI translation · Updated 7 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Title VI: OVERSEAS PROVISIONS

Article R766-3

For the application of this Book in New Caledonia: 1° References to the Prefect are replaced by references to the High Commissioner of the Republic in New Caledonia; 2° References to the Judicial Cour…

AI translation · Updated 7 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Title VI: OVERSEAS PROVISIONS

Article R765-3

For the application of this book to French Polynesia: 1° The references to the Prefect are replaced by the reference to the High Commissioner of the Republic in French Polynesia; 2° The references to…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER II: Aid for specific purposes

Article R3232-1-2

…services; 3° The organisation of school transport services defined in articles L. 3111-7 to L. 3111-10 of the Transport Code, in the cases provided for in the fourth paragraph of article L. 3111-7 and…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
a: Micro-enterprise scheme

Article 50-0

1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous cale…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies

…company receiving the contribution in accordance with the procedures set out in d of 3 of Article 210 A for company mergers.By way of derogation from b, the contributor may opt for taxation at the ra…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 239 nonies

I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B decies

I. - The communes that are members of a public establishment for inter-communal cooperation subject to article 1609 nonies C vote on the rate of council tax on second homes and other furnished premise…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Chapter II: Accounts and deposits.

Article R312-20

I. - Without prejudice to the provisions of the fifth and sixth paragraphs of I of article L. 312-20, deposits and assets held in dormant accounts as referred to in article L. 312-19 are deposited, af…

AI translation · Updated 6 Nov 2023Open Article
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