French Legislation In English

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Showing 22612270 of 2401 articles for Art. 25 janv. 2024

French Monetary and Financial CodeIn force
Title III: Payment systems and settlement and delivery systems for financial instruments

Article L330-1

…le L. 440-2 ;4° Central securities depositories authorised or recognised pursuant to Articles 16 or 25 of Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 2014 on i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14° : Tax reduction granted for cash subscriptions to the capital of companies and for subscriptions to shares in innovation investment funds (fonds communs de placement dans l'innovation)

Article 199 terdecies-0 A

…in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017.However, the rate is set at 25% for payments made until 31 December 2023.2° The benefit of the tax advantage provided for in 1°…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 1: General rules governing the composition of assets

Article R214-12

…ion euros and which presents its annual accounts in accordance with Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies, transposed by Articles L. 123-12…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 6: Funds of hedge funds.

Article R214-186

…erformance of a financial instrument index meeting the conditions defined in I of Article R. 214-32-25 ; 2° In shares or units of specialised professional funds; 3° In shares or units of funds of hedg…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
XLIX: Tax credit for low-income housing associations investing in new housing in overseas France

Article 244 quater X

…is located. The number of homes approved by the State representative in any one year may not exceed 25% of the average number of homes delivered over the previous three years in the département that m…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section 0I ter: Levy on sums paid by insurance and similar organisations in respect of insurance contracts in the event of death

Article 990 I

…ed by articles L. 224-1 et seq. of the Monetary and Financial Code contracts covered by article L. 225-1 of the same code, as well as those mentioned in article L. 7342-2 of the French Labour Code and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies A

…of a bi-fuel engine of type 1A as defined in Article 2 of Commission Regulation (EC) No 582/2011 of 25 May 2011 laying down detailed rules for the implementation and amendment of Regulation (EC) No 59…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2k: Companies located in priority development zones

Article 44 septdecies

…ly created company;b) A shareholder holds, together with the members of his tax household, at least 25% of the corporate rights in another company whose activity is similar to that of the newly create…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 210 A

…sferred the long-term capital gains previously subject to the reduced rate of 10%, 15%, 18%, 19% or 25% as well as the reserve to which the provisions for price fluctuations have been transferred purs…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
OA: Non-alcoholic drinks

Article 1613 quater

…on department responsible for the taxpayer's registered office or main establishment, no later than 25 April of the year following the year in which the contribution became due.B.-The contribution is…

AI translation · Updated 7 Nov 2023Open Article
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