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Showing 34313440 of 3577 articles for Art. 30 juin 2021

French General Tax CodeIn force
j: Contributions or premiums paid to people's pension savings plans or under certain compulsory or optional supplementary pension schemes or in respect of supplementary guarantees under pension savings plans.

Article 163 quatervicies

I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Payroll tax

Article 231

1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Chapter III: Supervisory Board, Executive Board and Management Board

Article L6143-7

The Director, who chairs the Executive Board, is responsible for the general policy of the institution. He represents the institution in all civil acts and acts in legal proceedings on behalf of the i…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 3: Investment rules.

Article R214-32-20

I. - The money market instruments referred to in 5° of I of article R. 214-32-18 are : 1° Issued or guaranteed by : a) A Member State of the European Union or another State party to the Agreement on t…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 bis A

…educt capital expenditure incurred for the same purpose.2. The sums deducted under 1 are limited to 30% of the profit for the financial year concerned for all publications and for recognised online pr…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 2: Professional private equity funds

Article L214-160

…hich are only included in the investment quota mentioned in I of article L. 214-28 up to a limit of 30% of total assets, provided that the following conditions are met: a) The main purpose of the fund…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 6: Share savings plan

Article L221-31

…corporation tax under ordinary law or to an equivalent tax. For the application of articles L. 221-30 to L. 221-32, the condition relating to the normal rate of taxation does not apply to the new com…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Subsection 2: Mutual certificates

Article L322-26-8

…ast two financial years, and subject to the penalties provided for in Articles L. 242-10 and L. 242-30 of the French Commercial Code. They may make a public offer, as defined for financial securities…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Buildings financed by state-subsidised loans

Article 1384 B

…ts with their own tax system within whose territory social rental housing, as defined in article L. 302-5 of the same code, represent at least 50% of principal residences may, by a resolution passed u…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Operating grants without earmarking

Article L2335-3

…id in 2009 for all of the compensation mentioned in I to VIII of Article 47 of Law no. 2009-1673 of 30 December 2009 on the finances for 2010 and the total amount of this same compensation provided fo…

AI translation · Updated 7 Nov 2023Open Article
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