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Showing 33813390 of 3560 articles for Art. CE 25 November 2015

French General Tax CodeIn force
4b: Levy on fixed-income investment income

Article 125 A

I.-Individuals domiciled in France for tax purposes within the meaning of l'article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bil…

AI translation · Updated 8 Nov 2023Open Article
French Tourism CodeIn force
Section 1: Furnished tourist accommodation

Article L324-1-1

…the exclusive use of the tenant, offered for rent to a visiting clientele who do not take up residence there and who are staying there on a daily, weekly or monthly basis.II - Any person offering a fu…

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

Article L517-9

…33 to L. 511-38 and L. 511-41 . They also ensure that their subsidiaries properly apply the governance provisions of this Book and take the necessary measures to ensure that governance is appropriate…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 5: Exercise of control

Article R612-29-3

…ich shall be determined by the authority under the conditions mentioned in Article R. 612-21.Upon receipt of the complete application, the Autorité de contrôle prudentiel et de résolution has two mont…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies A

…o the exercise of the profession within the meaning of I of l'article 151 nonies ;3° The transferor ceases to hold any position in the sole proprietorship transferred or in the company or grouping who…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis G

…0-0 A and at a rate of 30% when the beneficiary has been working or, where applicable, has held office in the company in which he has benefited from the allocation of the warrants for less than three…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXX : Tax credit for certain investments made and operated in Corsica

Article 244 quater E

…ct to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at least 25% of their amount, made until 31 Dece…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 1: Creation procedure

Article L2113-5

…public establishment of inter-communal cooperation with its own tax status of which the communes concerned were members.All the assets, rights and obligations of the abolished public establishment(s)…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 1: General information.

Article 38

…o be prohibited. 2. Where import or export is permitted only on presentation of an authorisation, licence, certificate, etc., the goods are prohibited if they are not accompanied by a regular document…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
j: Contributions or premiums paid to people's pension savings plans or under certain compulsory or optional supplementary pension schemes or in respect of supplementary guarantees under pension savings plans.

Article 163 quatervicies

…oned in 2:a) to the popular retirement savings plans provided for in article L. 144-2 of the Insurance Code;b) On an individual and optional basis to contracts taken out under supplementary pension sc…

AI translation · Updated 8 Nov 2023Open Article
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