Article 293 A bis
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
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Showing 9781–9790 of 64163 articles for “Art. II-1°”
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
I. - A UCITS may not invest more than : 1° 5% of its assets in eligible financial instruments or money market instruments issued by the same issuer ; 2° 20% of its assets in eligible financial securit…
I. - A UCITS may not borrow.It may, however, acquire currencies by means of cross-currency loans.II. - By way of derogation from I, a UCITS may borrow provided that such borrowings :1° Are used on a t…
I. - An open-ended investment company (société d'investissement à capital variable) or a management company acting on behalf of all the UCITS it manages shall not acquire shares carrying voting rights…
I. - By way of derogation from the 10% limit set out in II of Article R. 214-21, a UCITS may invest up to 20% of its assets in equities and debt securities of a single issuer where, in accordance with…
A UCITS may invest up to 20% of its assets in units or shares of the same UCITS governed by French or foreign law or FIA governed by French law or established in another Member State of the European U…
I. - A UCITS with a formula is a UCITS which meets the following two conditions:1° It is managed passively and its management objective is to reach, at the end of a given period, an amount determined…
I. - The rules governing the composition of assets and the division of risks must be complied with at all times. However :1° UCITS are not required to comply with the limits laid down in this sub-para…
By way of derogation from Article R. 214-21, a UCITS may invest, in accordance with the principle of risk spreading, up to 100% of its assets in different eligible financial securities and money marke…
I. - Investments in units or shares of FIAs governed by French law or established in other Member States of the European Union or in other States party to the Agreement on the European Economic Area,…
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