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Showing 89718980 of 9523 articles for Art. BOI-RFPI-PVI-10-40-100 n° 40

French General Tax CodeIn force
Section II: Special provisions

Article 1640 C

I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies

I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
9° Tax credit for video game creators

Article 220 terdecies

I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Payroll tax

Article 231

…55% in the departments of French Guiana and Mayotte.6. The dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour l…

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

Article L561-36

…ollective investments mentioned in I of Article L. 214-1, the persons mentioned in 7 of Article L. 440-2, for those of them that fall under the jurisdiction of the Autorité des marchés financiers, the…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Status of statutory auditors

Article A822-28-11

The standard of ethics "securing the interventions of the statutory auditor-application of the fundamental principles of behaviour", approved by the Minister of Justice, is shown below: Ethical standa…

AI translation · Updated 3 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Section 4: Foreign nationals with proof of regular uninterrupted residence in France, a certain level of resources and health insurance

Article L426-18

Article L. 426-17 does not apply when the foreign national resides in France under: 1° A temporary residence permit bearing the wording "ICT trainee" provided for in article L. 421-30; 2° A temporary…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 2: Deposit guarantee mechanism and resolution funding mechanism

Article L312-4-1

I. - Credit institutions authorised in France adhere to the deposit guarantee and resolution fund under the deposit guarantee mechanism.The deposit guarantee covers, up to a maximum limit, funds held…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Section 3: Portage salarial

Article L1255-14

The following is punishable by a fine of €3,750 if a freelance administration contractor: 1° Concludes a freelance administration employment contract for a service activity, in disregard of Article L.…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Section I: General provisions.

Article L432-4

The body referred to in the first paragraph of Article L. 432-2 shall establish a separate accounting record for the transactions it carries out in the name and on behalf of the State pursuant to Arti…

AI translation · Updated 8 Nov 2023Open Article
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