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Showing 26512660 of 47047 articles for Art. Cass. com. 7 February 1995 n° 318 · Cass. com. 17 November 1998 · Cass. com. 19 October 1999 · Cass. com. 11 January 2017 n° 15-22.382 · CA Versailles 19 January 2016 · Cass. com. 17 May 1994

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 AB

I.-1. Taxpayers resident 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 to the initial capital or capital in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
9: Sanctions against third parties

Article 1740 A bis

…the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the exercise o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8: Non-compliance with conditions governing tax benefits

Article 1740-00 A

…riptions to comply with the commitments provided for in the thirty-second paragraph of I of Article 199 undecies B, the last paragraph of I and the second paragraph of II of Article 217 undecies, the…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Provisions specific to securitisation undertakings

Article L214-175-2

…ble for the safekeeping of the scheme's assets under the conditions defined in II of article L. 214-175-4 and ensures that the management company's decisions concerning the scheme are lawful. The Gene…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Insufficient declaration

Article 1729-0 A

I. - A surcharge of 80% shall apply to the duties due in the event of a rectification due to:a) Sums appearing or having appeared on one or more accounts that should have been declared pursuant to the…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 3a: Investigation assistants

Article R15-17-2

The duties of investigation assistant may be performed by the staff mentioned in article 21-3 who have passed an examination certifying their suitability to carry out the duties provided for in that s…

AI translation · Updated 6 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 Intellectual Property CodeIn force
Paragraph 1: Provisions common to the publication of a book in printed and digital form

Article L132-17-4

…r publisher's initiative if, for two consecutive years beyond a period of four years after the publication of the work, the statements of accounts do not show any rights paid, or credited in compensat…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Subsection 3: Monitoring of post-authorisation safety studies

Article R5121-178-1

This article applies to the post-authorisation safety studies referred to in Article R. 5121-178 which are carried out either voluntarily by the holder of the marketing authorisation referred to in Ar…

AI translation · Updated 2 Nov 2023Open Article
French Intellectual Property CodeIn force
Chapter Ia: Withholding

Article L521-17-1

…ferred to in article L. 521-14 has been accepted, goods suspected of infringing a registered design may be destroyed under the supervision of customs officers if the following conditions are met: 1° T…

AI translation · Updated 8 Nov 2023Open Article
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