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Showing 3140 of 59562 articles for Art. n° 23-022 and 7 July 1995

French General Tax CodeIn force
12. Development tax.

Article 1679 nonies

Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 2: Award procedure and conditions

Article 231-7

The amount of the direct grant is equal to :- 1.5% of the amount of selective aid awarded when one label is granted, but not less than 150 euros;- 3% of the amount of selective aid awarded when two la…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 1: Calculation of sums entered in the automatic cinema exhibition account

Article 232-7

The sums calculated may under no circumstances be less than the amount that would result from applying a rate of 30% to the total amount of tax paid in respect of the cinema in question.

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 3: Allocation of sums held in the automatic foreign promotion account

Article 721-23

…be invested to acquire the foreign exploitation rights to cinematographic works mentioned in 1°, 2° and 3° of article 721-6. These sums may not be invested when the foreign sales companies are also th…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 2: Award procedure and conditions

Article 722-23

The amount of aid is capped at :1° 50% of expenditure relating to the design, creation and overhaul or substantial development of a website dedicated to international sales, up to a limit of €30,000 p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 nonies A

…shall result in the withdrawal of the approval, the forfeiture of the tax benefits attached thereto and the liability for the taxes not paid as a result thereof together with the late payment interest…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 2: Transfer and transit.

Article 728-23

…e competent authority of the executing State has indicated that it agrees to recognise the sentence and enforce it on its territory, the representative of the Public Prosecutor's Office, if the senten…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter N

The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 2: Recognition of convictions and probation decisions

Article 764-23

Recognition and monitoring within the territory of the Republic of a conviction or a probation decision handed down by the court of another Member State may be refused only in the cases provided for i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Id: Certifiers abroad

Article 1649 quater N

For the application of c of 1° of 7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Uni…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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