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Showing 21412150 of 60152 articles for Art. 200 A

French General Tax CodeIn force
B: Reduced rate

Article 278 sexies A

I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Art…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4 : Smoothing or spreading devices

Article 75-0 A

1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis A

I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…

AI translation · Updated 8 Nov 2023Open Article
In force

Article Annexe 8-1

CODE OF ETHICS FOR THE AUDIT PROFESSIONArticle 1This code defines the ethics to which the statutory auditor is subject in the exercise of his professional activity, whatever the nature of the engageme…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 196 A bis

Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…

AI translation · Updated 8 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-5-1

The professional practice standard relating to communications with the bodies mentioned in article L. 823-16 of the French Commercial Code, approved by the Minister of Justice, is shown below: NEP - 2…

AI translation · Updated 3 Nov 2023Open Article
French Insurance CodeIn force
Section III: Policyholder and beneficiary information and pricing

Article A132-4-5

The information notice on the entire contract provided for in c of IV of article 3 of Order no. 2014-696 of 26 June 2014 must contain the information referred to in articles A. 132-4 and A. 132-4-4, i…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Section III: Policyholder and beneficiary information and pricing

Article A132-4-2

The words referred to in articles L. 132-5-2 and L. 132-5-3 precede the policyholder's signature.I.-For policies not covered by article L. 132-5-3, it reads as follows:The policyholder may cancel this…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title X: Legal costs

Article A43-5-1

Nature of the assignment carried out Amount of the flat-rate indemnity per assignment (expressed in units of value) Amount natural persons Amount associations To proceed with the reminder of the oblig…

AI translation · Updated 5 Nov 2023Open Article
French Commercial codeIn force
Preliminary section: Business formalities centres

Article A123-11-2

I.-The payment of legal fees to the benefit of a recipient body or a competent authority shall be made by the declarant to the single body mentioned in Article R. 123-1 using the following means:a) By…

AI translation · Updated 4 Nov 2023Open Article
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Mariela Petrova

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