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Showing 22212230 of 2529 articles for Art. 31 oct. 1989

French General Tax CodeIn force
XVII ter: Taxation of real estate investment funds

Article 239 nonies

…portion to its share of distributed income.3. The provisions set out in h of 1° of the I of article 31, article 31 bis, the first paragraph of 3° of the I of article 156 relating to buildings listed o…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 4: Collective investments

Article L744-8

…214-24-29 Law no. 2019-486 of 22 May 2019 L. 214-24-30 Order no. 2013-676 of 25 July 2013 L. 214-24-31 order no. 2016-325 of 17 March 2016L. 214-24-32 Order no. 2019-698 of 3 July 2019 L. 214-24-33 Or…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 quaterdecies

1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
9° Tax credit for video game creators

Article 220 terdecies

I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Payment of tax

Article 223 O

1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640

I. - The new municipality or, by concerted deliberations of principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establis…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 214

…number of shares to enable the cooperating members to hold at least 50% of the company's capital by 31 December of the seventh year following the year of conversion into a société coopérative de produ…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 3: FIAs open to non-professional investors

Article L742-8

…214-24-29 Law no. 2019-486 of 22 May 2019 L. 214-24-30 Order no. 2013-676 of 25 July 2013 L. 214-24-31 order no. 2016-325 of 17 March 2016 L. 214-24-32 Order no. 2019-698 of 3 July 2019 L. 214-24-33 a…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 4: Collective investments

Article L743-8

…214-24-29 Law no. 2019-486 of 22 May 2019 L. 214-24-30 Order no. 2013-676 of 25 July 2013 L. 214-24-31 order no. 2016-325 of 17 March 2016 L. 214-24-32 Order no. 2019-698 of 3 July 2019 L. 214-24-33 a…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
XXVII: Tax credit for research expenditure by industrial, commercial or agricultural companies

Article 244 quater B

…isation meetings, up to a fixed daily rate of €450 per day of attendance at said meetings ;h) Until 31 December 2024, expenditure relating to the development of new collections incurred by industrial…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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