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Showing 2171–2180 of 69703 articles for “Art. I and II”
Article R. 322-79 of the Code rural et de la pêche maritime sets out the rules for profit participation certificates issued by mutual insurance companies and agricultural mutual insurance and reinsura…
Articles R. 228-49 to R. 228-55 of the French Commercial Code set out the rules for redeemable shares issued by public limited companies and cooperative societies incorporated as sociétés anonymes or…
The rules governing the issue of securities giving access to the capital and the holders of these securities are set out in Articles L. 228-91 to L. 228-106 of the French Commercial Code relating to s…
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
This passbook account is reserved for taxpayers whose tax residence is in France and whose income does not exceed the amounts mentioned in I of article 1417 of the General Tax Code multiplied by a coe…
A Conseil d'Etat decree defines the operating procedures for this passbook account and in particular the conditions under which companies, establishments or organisations that receive deposits are aut…
The prohibitions of article L. 112-2 do not apply to the remuneration of popular savings deposits when they meet the stability conditions, which are set at six calendar months.
Taxpayers whose tax domicile is in France may open an SME innovation account with a credit institution, the Caisse des dépôts et consignations, the Banque de France or an investment firm. Each taxpaye…
I. - Cash withdrawals may be made from the cash account associated with the SME Innovation Account defined in article L. 221-32-4. II. - In the event of the liquidation of a company whose shares are h…
The institution with which an SME innovation account defined in Article L. 221-32-4 is opened shall keep, for each unit or share held in the securities account, as well as for the cash held in the cas…
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