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Showing 56215630 of 11097 articles for Art. BOI-PAT-IFI-30-10-50 n° 290

French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 220 quater A

I. - A company formed exclusively for the purpose of purchasing all or part of the capital of a company, under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Section II: Investments

Article R385-6

The balance sheet value of all securities issued, receivables other than those referred to in article R. 385-11, loans and securities not traded on a regulated market within the meaning of 11° of arti…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 2: Retirement

Article L7125-31

For the application of articles L. 7125-28 to L. 7125-30, the contributions of the territorial collectivity of French Guyana and those of its elected representatives are calculated on the amount of co…

AI translation · Updated 6 Nov 2023Open Article
French Public Health CodeIn force
Section 4: Public information.

Article R5131-5

The responsible person shall ensure that the information referred to in Article 21 of Regulation (EC) No 1223/2009 of the European Parliament and of the Council of 30 November 2009 on cosmetic product…

AI translation · Updated 1 Nov 2023Open Article
French Public Health CodeIn force
Subsection 1: General provisions

Article R6133-9

Each year, the Groupement de Coopération Sanitaire sends the Director General of the Regional Health Agency a report on its activities and financial accounts, no later than 30th June of the year follo…

AI translation · Updated 31 Oct 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Approval

Article L511-13

The head office and central administration of any credit institution or finance company authorised in accordance with Article L. 511-10 are located in France. These provisions do not apply to branches…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Subsection 2: Transitional provisions

Article R356-54

I.-Until 1 January 2020, the participating and parent undertakings referred to respectively in the second and third paragraphs of Article L. 356-2 shall transmit to the Autorité de contrôle prudentiel…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2° : Tax credit for expenditure on delegated production of cinematographic or audiovisual works

Article 220 sexies

I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies EA

The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By wa…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Paragraph 1: Stock options.

Article L225-186

Articles L. 225-177 to L. 225-185, L. 22-10-56 and L. 22-10-57 are applicable to investment certificates, cooperative investment certificates and cooperative shareholder certificates.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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