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Showing 881890 of 3264 articles for Art. 24 mars 1998

French Intellectual Property CodeIn force
Section 2a: Farm-saved seed

Article L623-24-2

Except in the case of small farmers within the meaning of Council Regulation (EC) No 2100/94 of 27 July 1994 referred to above, the farmer shall pay compensation to the holders of the plant variety ce…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Section 2a: Farm-saved seed

Article L623-24-4

When farmers use service providers to sort their seeds, these sorting operations must be carried out under conditions that guarantee the traceability of products from varieties covered by plant variet…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Transactions in forward financial instruments

Article 242 ter E

…he persons contracting these financial contracts mention on the declaration provided for in article 242 ter the identity and address of their clients or co-contractors and the amount of profits and lo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Income and capital gains distributed by a property investment fund

Article 242 ter B

…u 1 du II de l'article 239 nonies, are required to declare, on the declaration mentioned in article 242 ter, the identity and address of the beneficiaries and details of the amount taxable under the r…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Net gains and distributions relating to carried interest rights

Article 242 ter C

…or the aforementioned entities are required to mention, on the declaration provided for in Article 242 ter, the identity and address of their employees or directors who have benefited from net gains…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXVI: Deductions on capital gains provided for in article 244 bis

Article 244 quater A

Open the article to read the full text in English.

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 B

Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXX : Tax credit for certain investments made and operated in Corsica

Article 244 quater E

I. - 1° Small and medium-sized companies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXXI : Family tax credit

Article 244 quater F

…the creation and operation of establishments mentioned in the first two paragraphs of Article L. 2324-1 of the Public Health Code and providing childcare for their employees' children under the age o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXXVIII: Tax credit for executive training

Article 244 quater M

…eries and aquaculture sector.IV. - I and Ia apply to training hours carried out until 31 December 2024.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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