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Showing 10011010 of 4438 articles for Art. 1383-0 B

French General Tax CodeIn force
Section 0Ic: Levy on assets, rights and income placed in a trust

Article 990 J

I. - Natural persons constituting or benefiting from a trust defined in Article 792-0 bis are subject to a levy set at the highest rate mentioned in 1 of Article 977.II. - Where their administrator is…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 1: Purpose and eligibility criteria

Article 231-11

…Category A: cinemas located in central municipalities with a population of 100,000 or more and in urban units with a population of 200,000 or more;2° Category B: cinemas located :a) either in central…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Subsection 2: Provisions relating to establishments organising the practice of air diving

Article A322-88

Divers of at least sixteen years of age with PA-12 qualifications are, by decision of the dive master, authorised to dive independently in the 0 to 12 metre range.Divers of at least sixteen years of a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Metropolis of Lyon

Article 1656

I. - The provisions of this code applicable to the public establishments for intercommunal cooperation subject to article 1609 nonies C apply to the metropolis of Lyon.For the application of these pro…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 3: Eligible start-up costs

Article D331-37

The rules relating to expenditure giving entitlement to the tax credit for video game creation expenditure are set out in Articles 46 quater-0 YZG to 46 quater-0 YZI of Annex III to the General Tax Co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXa: Declaration by management companies of venture capital mutual funds, professional investment funds, partnerships and venture capital companies

Article 242 quinquies

…ement à risques or a fonds professionnel de capital investissement or the manager of a société de libre partenariat whose regulations or articles of association provide that unit holders or members ma…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4c: Partial deductibility of the general social contribution

Article 154 quinquies

I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Sub-Paragraph 3: Acts relating mainly to contracts and agreements concerning real estate and landed property

Article A444-115

Services relating to joint ownership or easements (numbers 92 and 93 of table 5) give rise, to the collection of:1° In the event of the creation, amending agreement or transfer of joint ownership or e…

AI translation · Updated 4 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 3: Eligible production expenditure

Article D331-18

The rules relating to expenditure giving entitlement to the tax credit for expenditure on delegated production of cinematographic or audiovisual works are set out in Articles 46 quater-0 YL to 46 quat…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 3: Eligible production expenditure

Article D331-64

…executive production of cinematographic or audiovisual works are set out in Articles 46 quater-0 ZY bis to 46 quater-0 ZY septies of Annex III to the General Tax Code.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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