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Showing 39113920 of 4196 articles for Art. BOI-RSA-ES-20-40-20

French Commercial codeIn force
Subsection 1: Cross-border mergers

Article R236-21

The draft terms of cross-border merger shall be drawn up by the management, administrative or executive body of each of the companies involved in the operation. The draft terms of cross-border merger…

AI translation · Updated 6 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 3: Provisions applicable when an enforcement order for an increased fixed fine is issued

Article A37-28

When, in accordance with the provisions of the first paragraph of Article R. 49-6, the competent public accountant sends the offender an extract from the enforcement order concerning him/her in the fo…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies

I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Exempt assets

Article 976

I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Funds open to non-professional investors

Article R743-10

I. - Subject to the adaptations provided for in II and III, the provisions of the articles mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicate…

AI translation · Updated 5 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Funds open to non-professional investors

Article R744-10

I. - Are applicable in the Wallis and Futuna Islands, subject to the adaptations provided for in II and III, the provisions of the articles mentioned in the left-hand column of the table below, in the…

AI translation · Updated 5 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 4: Local investment funds

Article L214-31

I. - Local investment funds (fonds d'investissement de proximité) are venture capital investment funds (fonds communs de placement à risques), at least 70% of whose assets consist of financial securit…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Section 3: Regulatory capital requirement for groups.

Article R356-12

I.-The double use of own funds eligible to cover the Solvency Capital Requirement of the various insurance or reinsurance undertakings taken into account in the calculation is prohibited. To this end,…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
TITLE VII: Administrative injunctions and penalties

Article L470-1

I. - The agents authorised, under the conditions set out in II of Article L. 450-1, to investigate and record breaches or failures to comply with the obligations set out in Title IV of this Book may,…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Subsection 1: General provisions.

Article R1413-1

To carry out its missions, the National Public Health Agency : 1° Identifies, gathers, analyses, updates and disseminates information, data and knowledge about the state of health of populations and t…

AI translation · Updated 4 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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