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Showing 631640 of 70305 articles for Art. 210 A and 210 B · C. com. Art. L 233-3

French General Tax CodeIn force
XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

Article 244 quater B bis

I.-A.-Industrial, commercial and agricultural companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies and 44 terdecies to…

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

Article 39 AA

The coefficients used to calculate the declining balance depreciation are increased to 2, 2, 5 and 3 respectively depending on whether the normal useful life of the equipment is three or four years, f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Tax penalties

Article 1788 B

Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Real estate (main residence)

Article 764 bis

Notwithstanding the provisions of the second paragraph of l'article 761, an allowance of 20% is made on the real market value of the property constituting the main residence of the deceased on the day…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Paragraph 1: General provisions

Article A123-30

The files transmitted to the Institut national de la propriété industrielle under I of Article D. 123-80-1 are compliant with the ISO 19005-1 standard and the data exchange standard for archiving (SED…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
4°: Pensions and compensation for personal injury

Article 775 bis

Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
10: Tax evasion

Article 1740 B

I. - All of the facts established by a flagrante fiscale report, mentioned in I to I ter of Article L. 16-0 BA of the Book of Tax Procedures, shall result in the application of a fine equal to €5,000.…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: Guarantee of the representation of funds and professional civil liability

Article A814-3

The regulations setting the conditions for the election of court-appointed administrators and court-appointed representatives elected as members of the board of directors of the guarantee fund institu…

AI translation · Updated 3 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-3

The professional practice standard relating to the audit of accounts carried out by several statutory auditors, approved by the Minister of Justice, is shown below: . NEP-100. The audit of accounts ca…

AI translation · Updated 3 Nov 2023Open Article
French Sports CodeIn force
Paragraph 5: Technical and safety guarantees

Article A322-34

Water slides with a height of less than 2 metres are designed to prevent users from injuring themselves and to ensure that they stay on the slide route provided by the manufacturer.

AI translation · Updated 7 Nov 2023Open Article
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