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Showing 611620 of 725 articles for Art. UK IHT thresholds

French General Code of Local AuthoritiesIn force
CHAPTER III: Expenditure

Article D6263-1

The local authority depreciates its fixed assets, including those made available or assigned:1° Intangible;2° Tangible, with the exception of road networks and installations for which depreciation is…

AI translation · Updated 4 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER III: Expenditure

Article D6363-1

The local authority depreciates its fixed assets, including those made available or assigned:1° Intangible;2° Tangible, with the exception of road networks and installations for which depreciation is…

AI translation · Updated 4 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-13

The professional practice standard relating to the selection of items to be audited, approved by the Minister of Justice, is set out below:PROFESSIONAL PRACTICE STANDARD RELATING TO THE SELECTION OF I…

AI translation · Updated 3 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER III: Expenditure

Article D72-103-2

For the application of the provisions of 19° of Article L. 72-103-2, the territorial authority of Martinique proceeds with the depreciation of its fixed assets, including those received on disposal or…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxable transactions

Article 256 bis

I. - 1° Intra-Community acquisitions of tangible movable property made for consideration by a taxable person acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Section II: Popular retirement savings plan

Article L144-2

…as contributions to a popular retirement savings plan.A decree of the Conseil d'Etat determines the thresholds referred to in the first paragraph of this IX and the rules applying when they are exceed…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 3: Innovation mutual funds

Article L214-30

I. - Innovation mutual funds are venture capital mutual funds at least 70% of whose assets consist of financial securities, limited liability company shares and current account advances, as defined in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV: Taxation of net gains realised on disposals of securities and corporate rights

Article 200 A

1. The income tax due by natural persons domiciled in France for tax purposes within the meaning of Article 4 B in respect of the income, net gains, profits, distributions, capital gains and receivabl…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Chapter V: Public limited companies.

Article L225-102-4

…and effectively implement a due diligence plan.Subsidiaries or controlled companies that exceed the thresholds mentioned in the first paragraph are deemed to meet the obligations set out in this artic…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XX ter: Declaration of overseas investments

Article 242 septies

The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…

AI translation · Updated 8 Nov 2023Open Article
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