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Showing 25912600 of 4946 articles for Art. BOI-PAT-IFI-50-20 n° 50

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 octies E

…l year, reduced or extended, where applicable, to twelve months, either have sales of no more than €50 million or total assets of no more than €43 million. These conditions are assessed in respect of…

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

Article 73 B

…of 75% when the profit for the financial year is less than or equal to €45,100 or, in other cases, 50% for the fraction of the profit less than or equal to €45,100 and 30% for the fraction greater th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIIa: Profits on forward financial instruments

Article 150 ter

…r the conditions provided for in 1 or 2 of article 200 A.Net losses are subject to 11 of l'article 150-0 D.2. For each contract referred to in 1, the profit or loss is equal to the difference between…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Section III: Own funds

Article R351-27

…onent of the solvency margin, calculated in accordance with the same provisions, up to a maximum of 50% of the available solvency margin or the minimum margin requirement, whichever is the lower; c) O…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1383-0 B

…or in I of article 1639 A bis, exempt from property tax on built-up properties at a rate of between 50% and 100% homes completed before 1 January 1989 that have been the subject, by the owner, of capi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1464 I bis

…g out, in premises that are freely accessible to the public, retail new books representing at least 50% of turnover during the reference period referred to in Article 1467 A and that do not have the i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax liability

Article 1679 quinquies

…s and penalties laid down for direct taxation. They give rise to the payment of a deposit, equal to 50% of the amount of taxes levied in respect of the previous year, before 1st April of the current y…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Provisions relating to the implementation of a resolution measure

Article L613-55

…will make it possible to achieve the objectives of the resolution mentioned in I of Article L. 613-50 and to restore the continued operation of the person concerned, or in the case of a central body…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter II: The automated national criminal database for perpetrators of terrorist offences

Article R50-38

…ument informs the person entered in the file that the State administrations mentioned in article R. 50-52 may directly query the file pursuant to 3° of article 706-25-9. The model for this document is…

AI translation · Updated 6 Nov 2023Open Article
French Labour CodeIn force
Chapter IV: Group retirement savings plan

Article R3334-1-2

…No later than two years prior to the exit date of the collective retirement savings plan, at least 50% of the participant's share portfolio must consist of shares in mutual funds with a low-risk inve…

AI translation · Updated 4 Nov 2023Open Article
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Mariela Petrova

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