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Showing 49314940 of 5011 articles for Art. BOI-IR-RICI-290-20 n° 180 s.

French General Tax CodeIn force
Section V: Calculation of tax

Article 220 quindecies

…costs such as the creation of interactive elements or a tree structure or the use of special effects.IV. - The same expenses may not be included both in the bases for calculating the tax credit menti…

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

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

…the same timeframe. Title II ORGANISATION OF VOTING OPERATIONS II-1. Timetable for voting operations. The timetable for voting operations is set as follows: -posting and publication of the electoral…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Section 3: Terms of engagement

Article A823-28

…e applied by the statutory auditor when carrying out a limited review of interim financial statements. . 03. It also defines the principles relating to the preparation of the statutory auditor's limit…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1609 quinquies C

…the territory of one or more member municipalities, and the collection of the proceeds of these taxes. I bis. - I is applicable to communities of communes which, before 31 December 2010, have opted, p…

AI translation · Updated 7 Nov 2023Open Article
French Consumer CodeIn force
Subsection 1: Misleading commercial practices

Article L121-4

…ons or recommendations or modifying consumer opinions or recommendations in order to promote products.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 bis

…ikely to be charged to an account of start-up costs, shall be allowed as a deduction for tax purposes.The same applies to expenditure incurred for the purposes indicated above by deduction from profit…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Approval

Article L511-10

…or exceeds 30 billion euros, both calculated as an average over a period of twelve consecutive months. The firms referred to in Article 4(1)(1)(b) of the same Regulation may continue to carry on the a…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 2: Provisions relating to the preparation, assessment and implementation of preventive recovery plans

Article L613-35

…ich are not part of a group, 2° and 4° shall draw up preventive recovery plans on an individual basis.The persons mentioned in 3° draw up group preventive recovery plans.II. - The level of the obligat…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 4: Provisions relating to the analysis of resolvability

Article L613-42

…res, which shall be drawn up taking into account the factors at the root of the significant obstacles. IIb - The resolution college, after receiving the opinion of the supervisory college, shall asses…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Chapter II: PROVISIONS SPECIFIC TO NEW CALEDONIA

Article L732-3

…ted in the territory of the French Republic and the transaction is carried out in euros or CFP francs.III.With the exception of Articles L. 133-11 to L. 133-13 and II of Article L. 133-14, the provisi…

AI translation · Updated 6 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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