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Showing 161–170 of 52132 articles for “Art. L 227-4 · C. civ. Art. 1844-5”

French General Tax CodeIn force
Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

Article 1609 nonies C

I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Net gains and distributions relating to carried interest rights

Article 242 ter C

1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Common provisions

Article R613-1-C

The Autorité de contrôle prudentiel et de résolution may refer a matter to the European Banking Authority in any of the following situations:1° A request for cooperation, in particular for the exchang…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 C ter

Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII: System applicable to investment gold.

Article 298 sexdecies C

1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIIa: Taxes levied for the benefit of communities of communes and public establishments for inter-communal cooperation

Article 1609 quinquies C

I. - The public establishments for inter-municipal cooperation mentioned in 1 of III of Article 1379-0 bis are substituted for the member municipalities for the provisions relating to the business pro…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Annexes II

Article Annexe II-17-1 (art. A211-54)

TITLE I ESTABLISHMENT OF ELECTORAL ROLLS I-1. The Director General of the Ecole nationale des sports de montagne draws up the list of voters and eligible persons for each college in accordance with th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 quinquies C

I. (Not applicable)II. - 1) Distributions by venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 C

I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C ter

Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of t…

AI translation · Updated 7 Nov 2023Open Article
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