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Showing 37113720 of 3759 articles for Art. 22 mars 2006

French General Tax CodeIn force
4: Determining taxable income

Article 31

…y not subject to corporation tax under a lease entered into between 1 January 1999 and 30 September 2006. The taxpayer or company that owns the property must undertake to rent it out for at least six…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Annex I

Article Rubrique 5

…nsibility of the director for public health establishments and the governing body in other cases.51122. The deed is pending publication in the real estate register 1. Documents referred to in 1, 3 and…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 duodecies

…er or the initial settlor of securities returned at the end of a loan referred to in article L. 211-22 of the Monetary and Financial Code or a pledge made under the conditions set out in article 38 bi…

AI translation · Updated 8 Nov 2023Open Article
French Public procurement codeIn force
Chapter I: PROVISIONS SPECIFIC TO BOOK I

Article R2641-1

…drawn up by European standardisation bodies, or, in their absence," are deleted; 2° In Article R. 2122-1, references to Articles L. 184-1, L. 511-11, L. 511-15, L. 511-16 and L. 511-19 to L. 511-21 of…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Section 2: Financial penalties

Article L5461-9

…ments required for the risk assessment, in accordance with Article 89(1) and (3) of that Regulation.22° It is an offence for a manufacturer, authorised representative, distributor, importer or user of…

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

Article A823-7

…essments required by this standard relating to the controls designed and implemented by the entity. 22. The manner in which the auditor records this information is a matter of professional judgement.…

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

Article A823-8

…ccount balance and disclosure in the notes to the financial statements, whenever they are material. 22. In addition, the statutory auditor shall perform the following audit procedures: -reconciliation…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
20°: Tax reduction for donations made by individuals

Article 200

…and shareholders of the founding companies or companies in the group, within the meaning of article 223 A or article 223 A bis, to which the founding company belongs, of company foundations, where the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis A

I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278 sexies

…with disabilities, etc. c) Emergency accommodation centres declared in accordance with article L. 322-1 of the same code, when they are intended for homeless people; 2° The following establishments,…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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