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Showing 931940 of 4329 articles for Art. CE 24 juin 2013 n° 350451

French Intellectual Property CodeIn force
Section 2a: Farm-saved seed

Article L623-24-2

Except in the case of small farmers within the meaning of Council Regulation (EC) No 2100/94 of 27 July 1994 referred to above, the farmer shall pay compensation to the holders of the plant variety ce…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Section 2a: Farm-saved seed

Article L623-24-4

When farmers use service providers to sort their seeds, these sorting operations must be carried out under conditions that guarantee the traceability of products from varieties covered by plant variet…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4°: Transactions in forward financial instruments

Article 242 ter E

…ts mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons contracting these financial contracts mention on the declaratio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Income and capital gains distributed by a property investment fund

Article 242 ter B

…u 1 du II de l'article 239 nonies, are required to declare, on the declaration mentioned in article 242 ter, the identity and address of the beneficiaries and details of the amount taxable under the r…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXVI: Deductions on capital gains provided for in article 244 bis

Article 244 quater A

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AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis B

Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXXI : Family tax credit

Article 244 quater F

…of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the first two paragraphs of Article L.…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XLVII: Tax credit for credit institutions and finance companies that grant zero-rate loans for first-time home ownership

Article 244 quater V

I. - The credit institutions and finance companies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having their regist…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis C

Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XLIX: Tax credit for low-income housing associations investing in new housing in overseas France

Article 244 quater X

…sing bodies mentioned in Article L. 411-2 du code de la construction et de l'habitation, with the exception of sociétés anonymes coopératives d'intérêt collectif pour l'accession à la propriété, socié…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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