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Showing 80118020 of 8507 articles for Art. 1594 D

French Monetary and Financial CodeIn force
Sub-paragraph 3: Innovation mutual funds

Article L214-30

I. - Innovation mutual funds are venture capital mutual funds at least 70% of whose assets consist of financial securities, limited liability company shares and current account advances, as defined in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2° : Tax credit for expenditure on delegated production of cinematographic or audiovisual works

Article 220 sexies

I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of industrial and commercial profits

Article 35

I. - For the purposes of income tax, the profits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their ow…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 2: Relations between credit institutions and their customers

Article L312-1-4

The person entitled to provide for the funeral of the deceased may obtain, on presentation of the funeral invoice, the debit from the deceased's payment accounts, within the limit of the credit balanc…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 3: Prudential provisions

Article L522-17

I. - Funds received either from payment service users or through another payment service provider for the execution of payment transactions shall be protected in accordance with one of the following t…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 9: Information on beneficial owners

Article L561-46

The companies and entities referred to in 1° of Article L. 561-45-1 shall declare to the Trade and Companies Register, through the intermediary of the body referred to in the second paragraph of Artic…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 3: Allocation of sums held in the automatic cinema distribution account

Article 222-8

The sums entered in the automatic cinema distribution account may also be invested to cover, on behalf of production companies, other distribution expenses relating to : 1° Long-length cinematographic…

AI translation · Updated 7 Nov 2023Open Article
French Intellectual Property CodeIn force
Chapter VI: Organisations approved for the collective management of the right to authorise the digital exploitation of unavailable books from the 20th century

Article R326-1

A collective management organisation governed by Title II of Book III may be approved under Article L. 134-3, if it:1° Demonstrates, through the composition of its deliberative and management bodies,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 795 A

Free transfer duties are waived on immovable property by nature or purpose that is, for the most part, classified or listed as a historic monument, as well as movable property that is a historical or…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 A

I. - For the purposes of calculating free transfer duties, in the event of a gift in full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietors…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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