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Showing 19511960 of 2202 articles for Art. 1er déc. 2016

French Insurance CodeIn force
Section I: General provisions.

Article L310-3-1

Undertakings covered by the Solvency II regime are :1° The undertakings referred to in Article L. 310-1 which are authorised to carry on their business, and those referred to in the first paragraph of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
32°: Tax credit for students to finance their higher education

Article 200 terdecies

I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
0I bis : Transfers of assets outside France by companies

Article 238 bis-0 I

I. - A company which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparab…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IX: Taxation of partnerships, joint ventures, public interest groups, limited liability companies, limited liability farms and professional non-trading companies. Option for capital companies

Article 239

1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 261 C

The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 2: Provisions relating to investment firms

Article L531-4

Investment firms are legal entities, other than portfolio management companies and credit institutions, which are authorised to provide the investment services referred to in Article L. 321-1 on a reg…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Subsection 1: Provisions applicable to insurance undertakings.

Article R332-3-1

In relation to the basis of dispersion defined in Article R. 332-3, the value on the balance sheet of an insurance undertaking referred to in Article L. 310-3-2 of the assets mentioned below admitted…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Chapter III: Guarantee fund for policyholders against the failure of life and health insurance companies.

Article R423-13

Subject to the provisions of article R. 423-15, the fund must have at its disposal at all times a total amount of resources equal to 0.05% of the total mathematical provisions recorded at 31 December…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section 0Ic: Levy on assets, rights and income placed in a trust

Article 990 J

I. - Natural persons constituting or benefiting from a trust defined in Article 792-0 bis are subject to a levy set at the highest rate mentioned in 1 of Article 977.II. - Where their administrator is…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 D

I.-Communes or their public establishments for inter-communal cooperation with their own tax status may, by a deliberation of general scope taken under the conditions defined in Article 1639 A bis, ex…

AI translation · Updated 7 Nov 2023Open Article
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