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Showing 35713580 of 3970 articles for Art. CE 29 January 1982 n° 18058

French General Tax CodeIn force
7° : Tax reduction for subscriptions to the capital of press companies

Article 220 undecies

…x reduction equal to 25% of the amount of sums paid in respect of cash subscriptions made between 1 January 2021 and 31 December 2024 to the capital of companies mentioned in the article 2 of law no.…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IX: Taxation of partnerships, joint ventures, public interest groups, limited liability companies, limited liability farms and professional non-trading companies. Option for capital companies

Article 239

…of a limited liability company and the partners of agricultural holdings is established in accordance with the rules set out in the articles 62 and 162.The option must be notified before the end of t…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Subsection 1: Provisions applicable to insurance undertakings.

Article R332-3-1

In relation to the basis of dispersion defined in Article R. 332-3, the value on the balance sheet of an insurance undertaking referred to in Article L. 310-3-2 of the assets mentioned below admitted…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Chapter III: Guarantee fund for policyholders against the failure of life and health insurance companies.

Article R423-13

…sions of article R. 423-15, the fund must have at its disposal at all times a total amount of resources equal to 0.05% of the total mathematical provisions recorded at 31 December of the previous year…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Chapter VI: Universal guarantee fund for rental risks

Article R426-5

…opean Community or another State party to the Agreement on the European Economic Area. The assets accepted to represent the commitments of the fonds de garantie universelle des risques locatifs are as…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter XX: Levies on betting and gaming

Article 302 bis ZJ

…based on the gross gaming revenue, consisting of the share of the stakes collected, in mainland France and the overseas departments, accruing to the operator in respect of the organisation of betting,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section 0Ic: Levy on assets, rights and income placed in a trust

Article 990 J

…istrator is subject to the law of a State or territory that has concluded an administrative assistance agreement with France with a view to combating tax fraud and tax evasion, the levy does not apply…

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

Article 1407

…r all furnished premises allocated to residential use other than those allocated to the main residence;2° For premises furnished in accordance with their intended purpose and occupied privately by com…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AC

I. - Account-keepers, insurance and similar undertakings and any other financial institution shall mention, on a declaration filed under conditions and deadlines set by decree, the information require…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter D

I.-The platform operator shall implement, including by means of personal data processing, the due diligence necessary to identify: 1° Sellers or service providers who carry out one or more of the tran…

AI translation · Updated 7 Nov 2023Open Article
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