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Showing 47414750 of 4946 articles for Art. BOI-PAT-IFI-50-20 n° 50

French Monetary and Financial CodeIn force
Single chapter: The Autorité des marchés financiers

Article D621-29

…the first and second paragraphs of c of 4° of II of Article L. 621-5-3 is set at 20,000 euros and 7,500 euros respectively. It is paid by 30 June at the latest and proof of payment is sent to the Auto…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B undecies

…ic establishment for inter-communal cooperation collects the tax for those that comply with the loi n° 99-586 du 12 juillet 1999 relative au renforcement et à la simplification de la coopération inter…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: General provisions

Article L561-36-1

I. - The Autorité de contrôle prudentiel et de résolution shall have the power, with regard to the fight against money laundering and terrorist financing, to impose its obligations on the persons ment…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 duodecies

…ies where, at the time of the disposal of the units, the assets of the fund comprise, for more than 50% of their value, by buildings to which are allocated, with a view to their rental, furnishings, e…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 6b: SME Innovation Account

Article L221-32-5

…e company issuing these units or shares meets the conditions mentioned in 2° of B of 1c of article 150-0 D of the General Tax Code, the rights transferred being understood to be the units or shares de…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 4: Dormant accounts

Article L312-19

I. - Each year, the credit institutions mentioned in Title I of Book V and the electronic money and payment institutions mentioned in Title II of the same book shall draw up a list of inactive account…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Section 1: Scope of application.

Article L2411-1

An employee with one of the following mandates benefits from the protection against dismissal provided for in this chapter, including during a safeguarding, receivership or compulsory liquidation proc…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 1: List of reference works

Article 311-29

To be included on the list of reference works, audiovisual works must meet the following conditions: 1° Belong to the genres of fiction, animation, creative documentary and audiovisual adaptation of l…

AI translation · Updated 7 Nov 2023Open Article
French Consumer CodeIn force
Section 4: European Union regulations constituting implementing measures for article L. 412-1

Article R412-21

The enforcement measures provided for in Article L. 412-1 :1° The provisions of Articles 1 to 7,9 to 18,21,22,29,36,38,45 and 48 of Regulation (EU) 2019/787 of the European Parliament and of the Counc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1607 bis

A special equipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of t…

AI translation · Updated 7 Nov 2023Open Article
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