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Showing 53615370 of 5384 articles for Art. 13 juill. 2005

French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 205 B

…les applicable to debt securities, equity securities or derivatives, including any hybrid transfer; 13° Hybrid transfer: an arrangement whereby a financial instrument is transferred where the underlyi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Rates

Article 278 sexies

…Housing Code; 12° "Association foncière logement" means the association referred to in Article L. 313-34 of the same code; II. II - In the social rental housing sector, the reduced rates of value add…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39

…portion exceeding the rebilling, is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning o…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 4: Measures to prevent and manage banking crises

Article L613-44

…dit institutions and investment firms, in accordance with Article 92(3) of Regulation (EU) No 575/2013 and for Class 2 and Class 3 investment firms, in accordance with the applicable requirement set o…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-15

…dures and information obtained during other audit procedures carried out as part of its assignment. 13. Because management is responsible for the internal control implemented in the entity and for the…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 156

…ccupational diseases for self-employed persons in the agricultural professions;12° (not applicable).13° Contributions paid by farm or agricultural business managers under group insurance contracts men…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Annexes III

Article Annexe III-21-1

…a victim when this is an act of assistance which every person has a moral duty to perform. Article 13 Proceedings In the event of an action brought before the civil, commercial or administrative cour…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER IV: Public industrial and commercial services

Article L2224-31

I.-Without prejudice to the provisions of article 23 of law no. 46-628 of 8 April 1946 on the nationalisation of electricity and gas, local and regional authorities or their public cooperation establi…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Section 3: Terms of engagement

Article A823-28

…ts internal control, and assessing the risks of material misstatement of the financial statements . 13. The statutory auditor shall obtain a sufficient understanding of the entity and its environment,…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Groups of companies

Article 223 A

…ligation to declare their results, which may be audited under the conditions set out in Articles L. 13, L. 47 and L. 57 of the Book of Tax Procedures. The parent company shall bear, with regard to the…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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