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Showing 82518260 of 8603 articles for Art. BOFiP-ENR-AVS-10-40

French General Code of Local AuthoritiesIn force
CHAPTER VII: Metropolitan France

Article L5217-7

I. - Articles L. 5215-16 to L. 5215-18, L. 5215-21, L. 5215-26 to L. 5215-29, L. 5215-40 and L. 5215-42 are applicable to metropolitan areas. For the application of article L. 5211-17, the majority co…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Status of statutory auditors

Article A822-28-12

The standard of ethics "securing the interventions of the statutory auditor-implementation of the risks and safeguards approach", approved by the Minister of Justice, is set out below: Ethical standar…

AI translation · Updated 3 Nov 2023Open Article
French Insurance CodeIn force
Subsection 1: Provisions applicable to insurance undertakings.

Article R332-2

Pursuant to the provisions of article R. 332-1 and subject to the exceptions provided for in that same article, in article R. 332-1-1 and in articles R. 332-3-3 to R. 332-10, the insurance undertaking…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 4: Calculation methods for creative documentaries

Article 311-49

The coefficients applicable to works in the creative documentary genre are determined as follows: I.-The works are divided into three groups: 1° First group: works for which the hourly cash contributi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 244 quater U

I. - 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 2: Bodies of the commune

Article L2573-7

I. - The provisions of Sections 1 to 3 of Chapter III of Title II of Book I of Part Two mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated i…

AI translation · Updated 7 Nov 2023Open Article
French Consumer CodeIn force
Subsection 2: Pre-contractual information

Article L224-3

The electricity or natural gas supply offer specifies, in clear and comprehensible terms, the following information:1° The identity of the supplier, the address of its registered office, its unique id…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2a: Special provisions for certain new companies

Article 44 sexies-0 A

A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 120

Sont considérés comme revenus au sens du présent article :1° Dividends, interest, arrears and all other income from shares of any kind and founders' shares in financial, industrial, commercial, civil…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 ter

1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…

AI translation · Updated 8 Nov 2023Open Article
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