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Showing 22512260 of 2317 articles for Art. 787 C

French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-2-1

The professional practice standard relating to the specific principles applicable to the audit of consolidated financial statements, approved by the Minister of Justice, is set out below: NEP 600. Spe…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 157

Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IIa: Annual tax on office premises, commercial premises, storage premises and parking areas levied in the Ile-de-France region

Article 231 ter

I. - An annual tax on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départemen…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII bis: Exemption for capital gains realised on the sale of a sole proprietorship or a complete branch of activity

Article 238 quindecies

I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Revenue declarations

Article 287

1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Annexes II

Article Annexe I-0-1 (art. A114-3)

Title I DRAWING UP THE ELECTORAL LIST I-1. The director of the sports resources, expertise and performance centre draws up the list of voters and eligible persons for each college in accordance with t…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Annexes II

Article Annexe II-17-1 (art. A211-54)

TITLE I ESTABLISHMENT OF ELECTORAL ROLLS I-1. The Director General of the Ecole nationale des sports de montagne draws up the list of voters and eligible persons for each college in accordance with th…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Annexes II

Article Annexe II-17 (art. A211-3)

TITLE I ESTABLISHMENT OF ELECTORAL ROLLS I-1. The Managing Director of the Institut national du sport, de l'expertise et de la performance shall draw up the list of voters and eligible persons for eac…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Paragraph 2: Minimum solvency margin requirement

Article R334-13

For the undertakings referred to in Article L. 310-3-2, the minimum required solvency margin is determined, depending on the classes of business carried on, in accordance with the following provisions…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5: Offences committed by third-party declarants

Article 1736

I. - 1. A fine equal to 50% of the undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not ap…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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