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Showing 29612970 of 3138 articles for Art. 25 April 1990

French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies A

…on euros during the financial year, or have a balance sheet total of less than 43 million euros ;6° 25% or more of the capital or voting rights of the company or grouping whose rights or shares are be…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis G

…n of that provided for in 2.1. The company must be liable for corporation tax in France;2. At least 25% of the company's capital must be held directly and continuously by individuals or by legal entit…

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

…espect of investments, other than replacement investments, financed without public aid for at least 25% of their amount, made until 31 December 2027 and operated in Corsica for the purposes of an indu…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter III: Checks, verifications and identity records

Article 78-2

…rea between France's land border with the States party to the Schengen Convention signed on 19 June 1990 and a line drawn 20 kilometres below, as well as in areas accessible to the public in ports, ai…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Periodic updating of the rental value of built and unbuilt properties

Article 1518 bis

…buildings not covered by article 1500 and at 1.04 for all other built properties; j. In respect of 1990, to 1 for non-built properties and for industrial buildings not covered by article 1500, and to…

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

Article Annexe B

…decision giving rise to the entitlement, with article and paragraph of decree no. 90-437 of 28 May 1990 as amended or decree no. 2001-654 of 19 July 2001 which is being applied; - whether it concerns…

AI translation · Updated 3 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 1: Creation procedure

Article L2113-5

…ment(s) with its own tax status is carried out under the conditions provided for in article L. 5211-25-1. It constitutes a reduction in the perimeter of the mixed syndicates of which the aforementione…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Section 2: Exploitation of works by providers of online content-sharing services

Article L137-2

…ary 1978 on Data Processing, Data Files and Individual Liberties and Regulation (EU) 2016/679 of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on th…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER V : Value added tax compensation fund

Article L1615-2

…ns to the European wide-gauge network, in accordance with the article 1 of order no. 2016-489 of 21 April 2016.

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 6a: Equity savings plan for financing small and medium-sized enterprises and mid-cap companies

Article L221-32-2

…in accordance with regulation (EU) no. 2015/760 of the European Parliament and of the Council of 29 April 2015 on European long-term investment funds, provided that more than 50% of their assets are p…

AI translation · Updated 8 Nov 2023Open Article
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