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Showing 110 of 30105 articles for Art. Décret 2015-1763 du 24-12-2015

French Civil CodeIn force
Title XIV: Trusts

Article 2015

…overned by article L. 310-1 of the Insurance Code.Members of the legal profession may also act as fiduciaries.

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763

…A fine equal to 5% of the sums omitted shall be imposed where the following documents are not produced or are inaccurate or incomplete:a. Table of provisions provided for pursuant to the provisions…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763 E

…ely of the amount of subscriptions paid by taxpayers who benefited from the increased rate of tax reduction provided for in the same article. These two fines may be cumulative.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763 C

…t in VI to VI ter of article 199 terdecies-0 A when their unitholders benefit from the income tax reduction provided for in that same article, its investment quota provided for, as the case may be, in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763 B

…ed for in III of article L. 214-28 of the Monetary and Financial Code. The amount of this fine is reduced by an allowance equal to the proportion of the amount of subscriptions made by persons who do…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763 A

Calls for the application of a fine of €1,500, for each breach established per entity in respect of a financial year, or the increase provided for in b of 1 of article 1728 or article 1729, if the app…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
19° sexies : Tax reduction for expenses relating to the conservation or restoration of movable objects classified as historical monuments

Article 199 duovicies

…domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on movable objects…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
h: Cash subscriptions to the capital of approved small-scale fishing finance companies

Article 163 duovicies

…iptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not exceed 25% of this income, up to an annual…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 duodecies

…authorities, for the application of 1° and 3° of the same I bis, the reference to the loi n° 84-595 du 12 juillet 1984 defining rent-to-own property is replaced by the reference to the regulations app…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 duodecies

…plicable, these capital gains are increased by the amount of depreciation expressly excluded from deductible expenses as well as that which has been deferred in disregard of the provisions of Article…

AI translation · Updated 8 Nov 2023Open Article
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