French Legislation In English

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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 711720 of 725 articles for Art. UK IHT thresholds

French Monetary and Financial CodeIn force
Subsection 2: List of penalties

Article L612-40

I.-A.-The provisions of C apply if a credit institution or finance company is in one of the following situations: 1° It has breached a provision of Regulation (EU) No 575/2013 of the European Parliame…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Provisions common to inheritances and gifts

Article 787 B

…the partner with whom he is bound by a civil solidarity pact or his notorious cohabitee reach the thresholds provided for in the first paragraph of 1, provided that this person or his spouse, the pa…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section 0I ter: Levy on sums paid by insurance and similar organisations in respect of insurance contracts in the event of death

Article 990 I

…all determine the procedures for assessing the employee headcount, turnover and balance sheet total thresholds mentioned in the same b. The securities mentioned in 1° and in a to c of 2° of this 2 rep…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B ter

I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1st Subsection: General provisions

Article 223 A

I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

Article 244 quater B

I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Annexes III

Article Annexe III-5 (art. R322-29)

ESSENTIAL HEALTH AND SAFETY REQUIREMENTS I. - General requirements applicable to all PPE-SLPPE-SL provide adequate protection against the risks involved. 1.1. Design principle 1.1.1. Ergonomics PSL-PP…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XLVIII: Tax credit for new productive investments in overseas France

Article 244 quater W

…the first paragraph of the same 4.VII. - When the total amount per investment programme exceeds the thresholds mentioned in II quater and III of Article 217 undecies, the benefit of the tax credit is…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 3: Operating rules

Article L621-5-3

I. - A fixed fee is payable by persons subject to the supervision of the Autorité des marchés financiers, where provided for by law or regulation, in the following cases: 1° In the event of publicatio…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4a: Levy on income from capitalisation bonds or contracts

Article 125-0 A

I. - 1° The products attached to capitalisation bonds or contracts as well as to investments of the same nature subscribed with insurance companies established in France are, when the bond, contract o…

AI translation · Updated 8 Nov 2023Open Article
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