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Showing 34213430 of 3560 articles for Art. CE 25 November 2015

French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 C

…ital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year following that of the disposal, i…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Section III: Policyholder and beneficiary information and pricing

Article A132-5-2

…or downwards in the event of fluctuations in this interest rate. It also specifies that the insurance undertaking undertakes to commit to the number of units of the diversification provision, subject…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Title III: Payment systems and settlement and delivery systems for financial instruments

Article L330-1

…ystem for the settlement and delivery of financial instruments means a national or international procedure organising relations between at least three participants, not including the system operator,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
14° : Tax reduction granted for cash subscriptions to the capital of companies and for subscriptions to shares in innovation investment funds (fonds communs de placement dans l'innovation)

Article 199 terdecies-0 A

I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 1: General rules governing the composition of assets

Article R214-12

…pean Union or of another State party to the Agreement on the European Economic Area;c) The European Central Bank ;d) The Central Bank of a Member State or of another State party to the Agreement on th…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 6: Funds of hedge funds.

Article R214-186

…unds mentioned in 5° of Article R. 214-32-19 whose management objective corresponds to the performance of a financial instrument index meeting the conditions defined in I of Article R. 214-32-25 ; 2°…

AI translation · Updated 6 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
French General Tax CodeIn force
Section 0I ter: Levy on sums paid by insurance and similar organisations in respect of insurance contracts in the event of death

Article 990 I

…icle 757 B, sums, annuities or values of any kind owed directly or indirectly by one or more insurance and similar organisations, due to the death of the insured, are subject to a levy up to the amoun…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies A

…tion system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to their business, when they fall within the categories of vehicles with a total…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2k: Companies located in priority development zones

Article 44 septdecies

…riority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the meaning of Art…

AI translation · Updated 8 Nov 2023Open Article
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