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Showing 11011110 of 1626 articles for Art. n° 2014-005334

French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 octies

I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
15° bis : Tax reduction for loans taken out to take over a business

Article 199 terdecies-0 B

…uction provided for in I is that paid in respect of loans taken out from the publication of the loi n° 2003-721 du 1er août 2003 pour l'initiative économique. The annual limit is €20,000 for single, w…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
11° Tax credit for expenditure on the production of live shows

Article 220 quindecies

I. - Companies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in re…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Subsection 2: Standard formula

Article R352-6

I.-The Basic Solvency Capital Requirement is calculated as follows: 1° The "non-life underwriting risk" module reflects the risk arising from non-life insurance commitments, taking into account the pe…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 1: Livret A passbook savings accounts

Article L221-5

A proportion of the total deposits collected in respect of the Livret A and the Livret de Développement Durable et Solidaire governed by article L. 221-27 by institutions distributing one or other of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1° sexies : Redynamising employment areas

Article 1383 H

Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise under the conditions set out in I of article 1639 A bis, properties located in the employme…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°f: Defence restructuring zones

Article 1383 I

Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 8: Provisions relating to staff

Article L5217-19

I. - The services or parts of services of the communes that participate in the exercise of the competences mentioned in I of Article L. 5217-2 are transferred to the metropolitan authority, in accorda…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 2: Provisions relating to investment firms

Article R532-8

I. - Before granting authorisation as an investment firm to an applicant that is a direct or indirect subsidiary of an insurance company, reinsurance company, credit institution, investment firm or po…

AI translation · Updated 5 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 2: Composition

Article R621-4

I. - Each Specialised Commission shall meet when convened by the Chairman of the Autorité des marchés financiers or at the request of half of its members. In the event of absence, the Chairman of the…

AI translation · Updated 5 Nov 2023Open Article
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