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Showing 2291–2300 of 24302 articles for “Art. IV”
…c Law No. 2004-192 of 27 February 2004, subject to the adaptation provisions set out in II, III and IV, the following shall apply ipso jure in French Polynesia: 1° Article L. 561-1 ; 2° Article L. 561…
…in another State party to the Agreement on the European Economic Area that has signed an administrative assistance agreement with France to combat tax evasion and avoidance, provided that they are inc…
…s: "located in a State" are replaced by the words: "located in France or another State";3° In 1° of IV of article R. 214-32-29, the words: "are issued or guaranteed by a Member State of the European U…
Any investment fund established under foreign law other than a closed-end fund, other than a UCITS or an FIA, requires authorisation from the Autorité des marchés financiers before it can market its u…
I. - The following constitute collective investment schemes1° Undertakings for collective investment in transferable securities authorised in accordance with Directive 2009/65/EC of the European Parli…
The units or shares of UCITS or AIFs established on the basis of foreign law that have been notified in accordance with Article L. 214-2-2 or Article L. 214-24-1, as applicable, may be admitted to tra…
…ticle L. 384-1, the transferee supplementary occupational pension fund or funds are under the exclusive or joint control of the transferor mutual insurance companies, unions or provident institutions,…
Discharge or refunds of all taxes or tax claims for an amount of less than €8 are not made. This amount is assessed per rating, financial year or case.
…d to in Article L. 214-1-1 if the fund in question is subject to security and transparency rules equivalent to French rules and an instrument for the exchange of information and mutual assistance in t…
…rdecies of the General Tax Code and is eligible for the tax credit for the expenditure mentioned in IV of the same article, subject to final approval being granted.
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