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Showing 85218530 of 8536 articles for Art. CE 27-11-2019 n° 418379

French Monetary and Financial CodeIn force
Paragraph 1: Common provisions

Article L613-38

…o Subsection 9 and Subsection 10 of this Section when the conditions for triggering a resolution procedure mentioned in II of Article L. 613-49 or, where applicable, in I and II of Article L. 613-49-1…

AI translation · Updated 7 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
French General Tax CodeIn force
Section V: Calculation of tax

Article 219

…orward to the profits of subsequent financial years.For financial years commencing on or after 31 December 2007, the net amount of long-term capital gains relating to the securities of listed companie…

AI translation · Updated 8 Nov 2023Open Article
French Consumer CodeIn force
Appendices

Article Annexe à l'article R313-4

…home loansEUROPEAN STANDARDISED INFORMATION SHEET (ESIS)PART AThe text of the model below is reproduced as it appears in the ESIS. The information in square brackets is replaced by the corresponding i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: General information

Article 205 B

…made in respect of a financial instrument gives rise to a deductible expense in the State of residence of the debtor without being included in the taxable income in the State of residence of the benef…

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

Article 158

…out in articles 12 and 13 and under the conditions set out in 2 to 6 ter below, without it being necessary to distinguish according to whether these incomes have their source in France or outside Fra…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1466 A

…t of a net taxable base set for 2023 at €30,630 and updated each year according to the change in prices. Only establishments with fewer than 150 employees are eligible for this measure.The exemption a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis

…scientific, social, humanitarian, sporting, family or cultural nature or contributing to the enhancement of the artistic heritage, the defence of the natural environment or the dissemination of Fren…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 C

…y investment companies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on marke…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Special schemes

Article 223 L

…e or as a result of this merger, the conditions set out in one of these paragraphs, it may form, since the beginning of the financial year of the merger, solely liable for the taxes mentioned in one o…

AI translation · Updated 8 Nov 2023Open Article
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