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Showing 38213830 of 4196 articles for Art. BOI-RSA-ES-20-40-40

French Monetary and Financial CodeIn force
Paragraph 1: Company mutual funds

Article L214-164

I. - The regulations governing the fund set up to manage sums invested in application of Title III of Book III of Part III of the Labour Code relating to employee savings plans provide for the establi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Provisions common to property tax and council tax

Article 1417

I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
F: Tax for the management of aquatic environments and flood prevention

Article 1530 bis

I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…

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

Article A822-28-12

The standard of ethics "securing the interventions of the statutory auditor-implementation of the risks and safeguards approach", approved by the Minister of Justice, is set out below: Ethical standar…

AI translation · Updated 3 Nov 2023Open Article
French Tourism CodeIn force
Section 1: Tourist activities in rural areas.

Article L343-1

I.-The rules relating to activities carried out by a farmer which are an extension of the act of production or which are based on the farm are set out inarticle L. 311-1 of the French Rural and Mariti…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 3: Customer due diligence obligations

Article L561-10

The persons referred to in Article L. 561-2 shall apply additional customer due diligence measures, over and above the measures provided for in Articles L. 561-5 and L. 561-5-1, when :1° The customer,…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 3: Financing conditions

Article 311-9

The initial contribution gives rise to the conclusion of a contract with the delegated production company before the end of the shooting or before the end of the production of the animation for works…

AI translation · Updated 7 Nov 2023Open Article
French Consumer CodeIn force
Section 1: Provisions relating to the Wallis and Futuna Islands

Article R771-2

For the application of Article R. 771-1: 1° In Article R. 712-5, references to the provisions of Article L. 811-1 are replaced by references to locally applicable provisions having the same purpose; 2…

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

Article 1461

Sont exonérés de la cotisation foncière des entreprises : 1° (Abrogated) ; 2° Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 of the French Construction and Housing Code, t…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Subsection 2: Monitoring exposure to occupational risk factors

Article L4163-16

I.-Under conditions defined by decree, the management bodies mentioned in article L. 4163-14 of this Code and, for the companies and establishments mentioned in articles L. 722-20 and L. 722-24 of the…

AI translation · Updated 6 Nov 2023Open Article
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