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Showing 83318340 of 46105 articles for Art. I-f

French Tourism CodeIn force
Subsection 1: Registration procedure for travel agents and other operators selling travel and holidays.

Article R211-21

I.-When the registration application includes all the documents defined in article R. 211-20, the registration commission mentioned in article L. 141-2 issues a receipt which it communicates to the ap…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter B bis

I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Special provisions applicable in the event of transfer, termination or death

Article 202 ter

I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 D

I.-1. Single-member simplified joint stock companies (sociétés par actions simplifiées), known as "sociétés unipersonnelles d'investissement à risque", owned by a natural person, are exempt from corpo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
E: Summary of customers

Article 289 B

I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Chapter II: Central depositories

Article L441-1

I.- Central securities depositories, within the meaning of 1.1 of Article 2 of Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 2014 on improving securities settlem…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 2: Operations

Article L513-4

I. - Exposures to the public entities referred to in Article L. 513-2 are assets, such as loans, or off-balance sheet commitments to or fully guaranteed by the entities listed below: 1. Central govern…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Conditions and procedures for authorisation of investment service providers other than portfolio management companies

Article L532-1

I. - In order to provide investment services, investment services providers other than portfolio management companies must obtain authorisation. This authorisation is issued by the Autorité de contrôl…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 3: European FIA management companies

Article L532-21-3

I.-The provisions of the first paragraph of article L. 532-18 and of the first paragraph of article L. 532-18-1 as well as the provisions of Section 2 of Chapter IV of Title I of Book II are applicabl…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 3: Approval of AIFM established in a third country

Article L532-42-1

I. - 1. When an AIFM established in a third country and whose reference Member State is France intends to manage units or shares of AIFs established in another Member State of the European Union, eith…

AI translation · Updated 7 Nov 2023Open Article
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