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Showing 10511060 of 42437 articles for Art. Cass. 3e Civ. 22-3-2006 n° 05-12.106

French General Tax CodeIn force
Section V: Calculation of tax

Article 220 Q bis

The tax credit defined in article 220 septdecies is deducted from the corporation tax due by the company for the financial year during which the expenses defined in III of the same article 220 septdec…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Provisions applicable to regional chambers of commerce and industry

Article R712-22-2

The draft primary or amending budgets of the territorial chambers of commerce and industry are sent to the president of the regional chamber of commerce and industry at least 15 days before the genera…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 Z quinquies

The tax credit defined in Article 244 quater X is deducted from the corporation tax due by the company in respect of the financial year during which the event provided for in IV of the same article oc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Obligations of legal persons

Article 223 quinquies C

I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2° bis: Tax credit for expenditure on audiovisual and cinematographic creation, royalties paid to collective management organisations and remuneration paid directly to authors

Article 220 sexies A

I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 220 quater A

I. - A company formed exclusively for the purpose of purchasing all or part of the capital of a company, under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 7: Liability in the event of an incorrectly executed payment transaction

Article L133-22-2

If the payment service provider providing a payment initiation service is responsible for the non-execution, defective execution or late execution of the payment transaction, it shall immediately comp…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 6: Master and feeder UCITS

Article L214-22-2

I. - Where the feeder UCITS and the master UCITS do not have the same depositary, the depositaries of each of these two bodies shall enter into an information exchange agreement in order to ensure the…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 6: Master and feeder UCITS

Article L214-22-6

I. - When the master UCITS and the feeder UCITS are authorised by the Autorité des marchés financiers, the latter shall immediately inform the feeder UCITS of any decision, measure or observation rela…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 6: Master and feeder UCITS

Article L214-22-5

The master UCITS approved by the Financial Markets Authority shall immediately inform the latter of the identity of any feeder UCITS investing in its units or shares. When the feeder UCITS is establis…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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