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Showing 91519160 of 17844 articles for Art. 815-5

French General Tax CodeIn force
14° bis: Real estate investment funds

Article 137 ter

I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
13°: Financing certain export transactions

Article 136

The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A interest, arrears and all other income from bond issues contracted before 1 January 1965 by cre…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Crédit mutuel et coopération agricoles

Article 130

The provisions relating to the withholding tax provided for in 1 of article 119 bis and the levy provided for in I of Article 125 A does not apply: 1° Neither to interest shares in companies or unions…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14°: Mutual funds

Article 137 bis

I. The sums or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerge…

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

Article 145

1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19°: Urban development zones

Article 146 quater

The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de article 125 A interest, arrears and any other income from loans contracted before 1 January 1965 for the deve…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19°: Urban development zones

Article 148

Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sur…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Subsection 2: Conditions for exercising trade union rights in sports resource, expertise and performance centres

Article R114-65

The provisions of decree no. 82-447 of 28 May 1982 relating to the exercise of trade union rights in the civil service are applicable to civil servants represented on the ministerial administrative so…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Subsection 2: Conditions for exercising trade union rights in sports resource, expertise and performance centres

Article R114-66

Are considered representative within the meaning of articles 3, 3-1 and 5 of the aforementioned decree of 28 May 1982, on the one hand the trade union organisations with at least one seat on the socia…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Subsection 2: Conditions for exercising trade union rights in sports resource, expertise and performance centres

Article R114-67

The quotas of leave of absence and time off work mentioned in 1° and 2° of article 12 of the aforementioned decree of 3 April 1985 are calculated for each representative trade union organisation of th…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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