French Legislation In English

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Showing 49214930 of 5757 articles for Art. Vertical Guidelines – 30 June 2022 – pts 29–46

French General Tax CodeIn force
XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

Article 244 quater B

…it in respect of the research expenditure they incur during the year. The rate of the tax credit is 30% for the portion of research expenditure less than or equal to €100 million and 5% for the portio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 210 B

…ons of shareholdings giving the company receiving the contributions the direct holding of more than 30% of the voting rights of the company whose securities are contributed when no other shareholder h…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis

…xhibitions;e quater) National programme companies mentioned in the article 44 of law no. 86-1067 of 30 September 1986 relating to freedom of communication and allocated to the financing of cultural au…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 2: Central bodies

Article L511-31

…of cooperation, held directly or indirectly by a central body within the meaning of article L. 511-30, are not taken into account when calculating the limit of 50% of the capital of the credit instit…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 1: Operating revenue

Article L3332-2-1

…erms is calculated:1° The sum defined in 1° of 1 of II of 1.2 of Article 78 of Law no. 2009-1673 of 30 December 2009 on finance for 2010;2° The sum defined in 2° of 1 of II of 1.2 of Article 78 of the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5: Amounts paid under insurance contracts in the event of death

Article 757 B

…contracts taken out on the life of the same insured person are subject to an overall deduction of €30,500. II bis -(Repealed). III.-The conditions for application of this article and in particular th…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 7: Resources and operation of elected representatives' groups.

Article LO6221-28

…ly created for this purpose, the appropriations required for this expenditure, which may not exceed 30% of the total amount of the allowances paid each year to the members of the Territorial Council.…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 8: Participative finance intermediaries

Article L773-38

…1 and L. 548-2 Order no. 2021-1735 of 22 December 2021 L. 548-3 and L. 548-4 Order no. 2014-559 of 30 May 2014 L. 548-5 Order no. 2016-520 of 28 April 2016 L. 548-6Order no. 2021-1735 of 22 December…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 8: Participative finance intermediaries

Article L774-38

…1 and L. 548-2 Order no. 2021-1735 of 22 December 2021 L. 548-3 and L. 548-4 Order no. 2014-559 of 30 May 2014 L. 548-5 Order no. 2016-520 of 28 April 2016 L. 548-6Order no. 2021-1735 of 22 December…

AI translation · Updated 6 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Sub-section 1: List of essential information to be provided by the State representative (R).

Article D1612-5

…sation de la taxe professionnelle en application du IV et IV bis de Article 6 of Law no. 86-1317 of 30 December 1986, as amended, on the initial finance law for 1987; 2° bis The estimated amount of co…

AI translation · Updated 5 Nov 2023Open Article
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