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Showing 32213230 of 3252 articles for Art. 25 mars 2003

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 A

I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
18°: Parent companies

Article 145

…an 5% as a result of the exercise of stock options under the conditions provided for in article L. 225-183 of the French Commercial Code, the parent company regime remains applicable to it if that per…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: General provisions

Article L613-34-1

…e applicable, the sum of the requirements referred to in Article L. 533-4-4 and Article L. 533-4-5; 25° Member States of the European Union other than France are deemed to be States party to the Agree…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Appendix

Article Annexe

…ls, professions and jobs in the sectors in which it operates and makes use of the findings. x x x x 25) The service provider monitors pedagogical and technological innovations that enable its services…

AI translation · Updated 1 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 AB

…ere applicable, an increase, defined by order of the Minister for the Economy, up to a maximum of 1.25%;c) The company's articles of association provide, if such arrangements exist, for the arrangemen…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: The application for a business licence.

Article R752-6

…assessed over their entire life cycle;c) Where applicable, within the limits set by articles L. 229-25 and R. 229-47 of the Environmental Code, a description of the direct and indirect greenhouse gas…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 158

…contracts or investments of the same nature mentioned in 6° of article 120 and 1° of I of article 125-0 A, attached to premiums paid up to 26 September 2017 and not having borne the levy provided for…

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

Article 205 B

…rred to in a or f of 1°, the 50% threshold referred to in a, b and c of this 16° is replaced by the 25% threshold. II.-1. A hybrid scheme within the meaning of a of 1° of I shall not be deemed to be a…

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

Article 156

…performance class A, B, C or D, within the meaning of the same article L. 173-1-1, by 31 December 2025 at the latest, under conditions defined by decree. If the taxpayer does not provide proof of the…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
ANNEX TO BOOK IV

Article

…elles (Lille) ; -Etats généraux du documentaire (Lussas) ; -Festival International du documentaire (Marseille) ; -Festival du Court Métrage d'Humour (Meudon) ; -Festival International du Film Méditerr…

AI translation · Updated 7 Nov 2023Open Article
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