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Showing 88018810 of 8884 articles for Art. BOI-TVA-IMM-10-10-10-10 n° 60

French Code of Criminal ProcedureIn force
Paragraph 1: Recognition of European investigation decisions

Article 694-31

…liability for press offences in the loi du 29 juillet 1881 sur la liberté de la presseet de la loi n° 82-652 du 29 juillet 1982 sur la communication audiovisuelle; 3° If the decision relates to the t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 792-0 bis

…ty, rights and capitalised income placed in a trust whose settlor died on the date on which the loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 et à raison de ceux qui sont impo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 quinquies

…xpayer may opt for the latter scheme at the latest within two months of the promulgation of the loi n° 2009-594 du 27 mai 2009 pour le développement économique des outre-mer. In the absence of an opti…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Annex I

Article Rubrique 4

…sibility for the absence of a written contract (CE, Sect. 8 February 2012, CCAS de Polaincourt, req N°340698). 4121. Written public contracts that do not refer to a set of general administrative claus…

AI translation · Updated 3 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 2: Public territorial establishments

Article L5219-5

…5%.The compensation allocation is recalculated, under the conditions provided for in IV of Article 1609 nonies C of the same code, at the time of each transfer of charges to the Greater Paris metropol…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
1°: Overall result

Article 223 B bis

I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 2: List of penalties

Article L612-40

I.-A.-The provisions of C apply if a credit institution or finance company is in one of the following situations: 1° It has breached a provision of Regulation (EU) No 575/2013 of the European Parliame…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Provisions common to inheritances and gifts

Article 787 B

Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Subsection 1: The application for a business licence.

Article R752-6

I.-The application shall be accompanied by a file containing the information listed below and, in an appendix, the impact analysis defined in III of Article L. 752-6.1° Information relating to the pro…

AI translation · Updated 4 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-18-1

The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…

AI translation · Updated 3 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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