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Showing 27112720 of 3161 articles for Art. ANSA n° 24-020 · ANSA n° 04-077

French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-21

The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…

AI translation · Updated 3 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 7: Liability in the event of an incorrectly executed payment transaction

Article L133-22

…e L. 133-21 and Article L. 133-24, be liable to the payer for the proper execution of the payment transaction until the payee's payment service provider has received the amount of the payment transact…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Section 4: Common provisions.

Article D711-70-1

…inistrative staff of the chambers of commerce and industry referred to in the article 1er de la loi n° 52-1311 du 10 décembre 1952 relative à l'établissement obligatoire d'un statut du personnel admin…

AI translation · Updated 5 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: The Board of Directors of the Executive Board.

Article L225-27-1

…members appointed pursuant to article L. 225-27 of this code or of I of article 7 of the ordinance n° 2014-948 of 20 August 2014 relating to the governance of and transactions in the capital of compa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Professional capital gains

Article 93 quater

…of derogation from the first paragraph of I of article 39 quindecies, the rate applicable to the transactions mentioned in this paragraph is 10%.I bis. (Repealed for royalties taken into account from…

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

Article 163 quinquies B

…s covered by Article L. 214-37 of the Monetary and Financial Code as it stood prior to l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs ou de fonds profe…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Payment of tax

Article 223 O

1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…

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

Article 231

…e denominator of the ratio, means total revenue and other income, including that corresponding to transactions that do not fall within the scope of value added tax. Turnover that has not been subject…

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

Article 1384 C

…Etablissement public de gestion immobilière du Nord-Pas-de-Calais created by the article 191 of law n° 2000-1208 du 13 décembre 2000 relative à la solidarité et au renouvellement urbains lorsque ces l…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIIa: Taxes levied for the benefit of communities of communes and public establishments for inter-communal cooperation

Article 1609 quinquies BA

…individuelle des ressources communales et intercommunales provided for in 2.1 of article 78 of law n° 2009-1673 of 30 December 2009 of finance for 2010, with the exception of the fraction calculated…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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