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Showing 36813690 of 3760 articles for Art. 21 June 2023

French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies B

…here the manager or an employee holds the title of maître-restaurateur as defined in article L. 122-21 of the Consumer Code and which have been inspected as part of the award of this title, as well as…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII bis: Exemption for capital gains realised on the sale of a sole proprietorship or a complete branch of activity

Article 238 quindecies

…pital companies, venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it read prior to Order no. 2013-676 of 25 July 2013 ame…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 1: General provisions applicable to investment service providers

Article L531-2

…gs governed by the Insurance Code;b) The collective investment schemes mentioned in I of Article L. 214-1 and their portfolio management companies;c) The supplementary occupational pension funds refer…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Annex I

Article Rubrique 7

…of Article L. 1523-7 of the General Code of Local Authorities.72. Grants and subsidies of any kind 721. General case 7211. First payment 1. Decision (2) specifying the beneficiary, the amount, the pur…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 156

…ject before 1 January 1996 of a declaration of commencement of work as provided for in article R.* 421-40 of the town planning code and acquired by the taxpayer, directly or indirectly, within five ye…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
20°: Tax reduction for donations made by individuals

Article 200

…sts intended to be included within the perimeter of the management document mentioned in article L. 212-1 of the same code;g) Endowment funds:1° Meeting the characteristics mentioned in b or f bis;2°…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Section I: Common provisions.

Article L322-2

…nancial relations with foreign countries;o) Tax fraud;p) Any of the offences listed in articles L. 121-2 to L. 121-4, L. 121-8 to L. 121-10, L. 411-2, L. 413-1, L. 413-2, L. 413-4 to L. 413-9, L. 422-…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Chapter I: General conditions of practice.

Article L4111-2

…of paid medical work in France during the two years prior to the publication of law no. 2009-879 of 21 July 2009 on hospital reform and patients, health and the territories are deemed to have met the…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Chapter II: Extemporaneous preparation and retail sale.

Article L5442-10

…mmit the offence or the thing that is the object or product of the offence, pursuant to article 131-21 of the same code. V.-Legal entities held criminally liable, under the conditions set out in artic…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-6

…than the materiality threshold. It is generally determined by applying a percentage to the latter. 21. If the statutory auditor has considered it necessary to set one or more materiality thresholds o…

AI translation · Updated 3 Nov 2023Open Article
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