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Showing 4150 of 9745 articles for Art. 150-0 D ter

French Monetary and Financial CodeIn force
Section 1: Negotiable debt securities.

Article D213-0-1

I. - The debt securities referred to in 2° and 3° of Article L. 213-0-1 may be held for a maximum of one year after their acquisition. However, this maximum period is reduced to 60 calendar days for d…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
III: Declaration by operators of electronic contact platforms

Article 1649 ter D

I.-The platform operator shall implement, including by means of personal data processing, the due diligence necessary to identify: 1° Sellers or service providers who carry out one or more of the tran…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Generalised social contribution levied for the benefit of the Caisse nationale des allocations familiales, the Fonds de solidarité vieillesse and compulsory health insurance schemes

Article 1600-0 D

La contribution sociale généralisée sur les produits de placements est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-7 of the Social Security Code.

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Accounting obligations applicable to certain traders, whether natural or legal persons.

Article D123-208-01

I.-The transactions modifying the structure of the balance sheet mentioned in article L. 123-28-1 are: 1° A significant cash inflow or outflow; 2° The allocation to or reversal of a provision for liab…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Supervisory Board.

Article D518-0-2

I. - The members of the Supervisory Board referred to in 6° to 8° of article L. 518-4 of the Monetary and Financial Code receive fixed and variable fees for the performance of their duties, the terms…

AI translation · Updated 5 Nov 2023Open Article
French Customs CodeIn force
Section 7b: Temporary withholding of cash

Article 67 ter D

At the latest at the end of the temporary detention and any renewal thereof, the cash is returned to the person referred to in article 67 ter B, unless it has been seized by customs officers under the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Taxpayer returns

Article 170

1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter D

I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
F: Assessment procedure

Article 1504

I. - 1. For the determination of the rental values of the properties and fractions of properties mentioned in I of article 1498, the departmental commission on rental values provided for in article 16…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Industrial establishments

Article 1500

I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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