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Showing 4311–4320 of 69694 articles for “Art. L 144-2 and Art. R 132-5-3”
The Livret A is open to individuals, associations mentioned in article 206. 5 of the General Tax Code, low-income housing associations and co-owners' associations. Minors may open Livret A accounts wi…
I. - 1° The sums paid into the share savings plan are used for one or more of the following purposes : a) Shares, with the exception of those mentioned in article L. 228-11 of the French Commercial Co…
Infringements of the provisions of Article L. 221-35 are recorded in the same way as for stamp duty:- by the competent public accountants ;- by agents of the financial authorities.Official reports are…
Individuals of legal age whose tax residence is in France may open a share savings plan with a credit institution, the Caisse des dépôts et consignations, the Banque de France, La Banque Postale, an i…
I. - After the fifth year, partial withdrawals of sums or securities and, in the case of capitalisation contracts, partial redemptions do not result in the closure of the equity savings plan.II. - Bef…
Notwithstanding any provisions to the contrary, any credit institution or institution listed in Article L. 518-1 is prohibited from opening or keeping open under irregular conditions accounts benefiti…
With regard to credit institutions, breaches of the provisions of Article L. 221-35 may also be recorded in the manner provided for in Article L. 221-36 by Banque de France inspectors specially author…
The individual retirement savings plan giving rise to the opening of a securities account is opened with a credit institution or an investment firm. The plan may have only one holder. The plan may giv…
A supervisory committee is set up within the association referred to in article L. 224-33 for each individual retirement savings plan, to ensure that the plan is properly implemented and that the inte…
The individual retirement savings plan provides that from the fifth year prior to the maturity date referred to in article L. 224-1, the holder may contact the plan manager by any means in order to ob…
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