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Showing 45514560 of 7100 articles for Art. 220 nonies

French General Tax CodeIn force
III: Trusts

Article 238 quater F

Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XIV bis: Sociétés civiles de moyens

Article 239 quater A

Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII : Taxation of capital gains on the disposal of building land

Article 238 undecies

When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Paragraph 5: Management

Article A322-160

For supervised skydiving sessions as defined in 1° and 2° of articles A. 322-150 and A. 322-151, there must be at least two instructors, at least one of whom, whether paid or unpaid, holds the diploma…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Subsection 1: General provisions on the valuation of prudential technical provisions

Article R351-10

When calculating their prudential technical provisions, within the meaning of Article L. 351-2, insurance and reinsurance undertakings shall take account of the value of financial guarantees and any o…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Section II: Technical and accounting rules.

Article R441-12

For each agreement covered by Article L. 441-1, an appropriation sub-account is kept. For each agreement, an appropriation income statement and an appropriation balance sheet account are drawn up, in…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 3: Exceptional aid to offset fixed costs

Article 919-79

Exceptional aid is granted in the form of a direct allocation to help offset the fixed costs incurred by operators of cinemas who :1° Are eligible for financial aid for the creation and modernisation…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Section 2: Sole traders with limited liability

Article L526-14

The balance sheet of the individual limited liability entrepreneur or, where applicable, the document or documents resulting from the simplified accounting obligations provided for in the second parag…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter I: Commencement and progress of the receivership.

Article L631-10

As from the opening judgment, the shares, equity securities or securities giving access to the capital of the legal entity which has been the subject of the opening judgment and which are held, direct…

AI translation · Updated 7 Nov 2023Open Article
French Intellectual Property CodeIn force
Subsection 5: Compulsory licences and expropriation for national defence purposes

Article R613-42

Where an appeal is lodged against a decision or order made pursuant to Article L. 612-10 (first and second paragraphs) or against an order or decree made pursuant to

AI translation · Updated 7 Nov 2023Open Article
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