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Showing 38913900 of 3980 articles for Art. 25 January 2005

French Commercial codeIn force
APPENDIX 8-2 (APPENDIX TO ARTICLE A. 814-1)

Article Annexe I

…counting period. III. - Accounting in euros The accounts must be kept in the French language.From 1 January 1999, accounting documents may be drawn up in euros. This choice is irrevocable. Conversion…

AI translation · Updated 3 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 6: Energy

Article L2224-31

I.-Without prejudice to the provisions of article 23 of law no. 46-628 of 8 April 1946 on the nationalisation of electricity and gas, local and regional authorities or their public cooperation establi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 207

1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 4: Local investment funds

Article L214-31

…ned Commission Regulation (EU) no. 651/2014 of 17 June 2014 are cumulatively met.IV. - No more than 25% of the fund's assets may consist of financial securities, limited liability company units and cu…

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

Article 238

…d in previous financial years, that incurred in respect of financial years commencing on or after 1 January 2019.Expenditure in the numerator is taken into account for 130% of its amount. The ratio ob…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXXV: Tax credit for interest-free repayable advances to finance the acquisition or construction of a principal residence

Article 244 quater J

…1° The penultimate year preceding that of the offer of the advance when the latter occurs between 1 January and 31 May;2° The year preceding that of the offer of the advance when the latter occurs bet…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Chapter IV: Combating mental illness

Article L3844-1

…plicable in New Caledonia and French Polynesia, in the wording resulting from Law no. 2022-46 of 22 January 2022 strengthening health crisis management tools and amending the Public Health Code, subje…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Interest on arrears

Article 1727

…e up against either a difficulty in interpreting a tax provision that came into force on or after 1 January of the year preceding the declaration deadline, or a difficulty in determining the tax impli…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
APPENDICES TO PART SIX

Article Annexe 61-4

…aily charges for incomplete hospitalisation70624: Income from charges for hospitalisation at home70625: Income from charges under international agreements70626: Income from charges for hospitalization…

AI translation · Updated 30 Oct 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies C

Open the article to read the full text in English.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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