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Showing 99119920 of 10878 articles for Art. BOI-TVA-CHAMP-10-10-30 n° 180

French General Tax CodeIn force
4a: Deduction of certain social security contributions and group insurance premiums

Article 154 bis

I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 210 A

1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Section 4: CCI France

Article L711-16

CCI France is responsible for coordinating the entire network of chambers of commerce and industry.In this capacity:1° It draws up the national strategy for the network of chambers of commerce and ind…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Section I: Obligation to register.

Article A512-1

The file referred to in article R. 512-4 includes :1° Where the applicant is a natural person, the applicant's identity, the address of the establishment where the professional activity is carried out…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 8: Obligations in the event of a low risk of money laundering or terrorist financing

Article R561-16

The products and services referred to in 2° of Article L. 561-9 are :1° Life insurance or capitalisation contracts where the annual premium does not exceed €1,000 or where the single premium does not…

AI translation · Updated 5 Nov 2023Open Article
French Sports CodeIn force
Preliminary chapter

Article L230-3

I.- For the purposes of this Title, an athlete is any person who participates in or prepares for: 1° Either in a sporting event organised by an approved federation or authorised by a delegated federat…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Section 2: Geographical indications protecting industrial and craft products

Article L721-9

Compliance with the specifications by operators is monitored by conformity assessment bodies, which may be either inspection bodies or certification bodies, which benefit from accreditation issued by…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Responsibilities.

Article L462-8

The Competition Authority may declare, in a reasoned decision, that the referral is inadmissible for lack of interest or standing on the part of the referrer, or if the facts are time-barred within th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Reduction in the rental value of certain properties

Article 1518 A

Two-thirds of the rental values used to establish local taxes are taken into account for airports and for facilities designed to combat water and atmospheric pollution that are subject to exceptional…

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

Article 1464 M

I. - Communes and their public establishments for inter-communal cooperation with their own tax status may, by a general deliberation taken under the conditions defined in article 1639 A bis, exempt e…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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