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Showing 681690 of 61143 articles for Art. s. L. 214-1 & L. 214-1-1

French Monetary and Financial CodeIn force
Sub-paragraph 1: Common provisions.

Article R214-99

…by an undertaking for collective real estate investment may not represent more than 20% of its assets. This ratio does not apply to term deposits made with the undertaking's custodian.

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 1: Common provisions.

Article R214-81

The properties referred to in 1° of I of article L. 214-36 eligible for inclusion in the assets of an undertaking for collective real estate investment are : 1° Buildings let or offered for letting on…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 1: Common provisions.

Article R214-86

Undertakings for collective investment in real estate must invest at least 20% of their real estate assets in buildings constructed, rented or offered for rent. The conditions for assessing this 20% r…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 2: Innovation mutual funds.

Article R214-47

For the assessment of the 60% quota set out in I of Article L. 214-30 : 1° The numerator is made up of the subscription or acquisition price of the securities or rights in the portfolio and the book v…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 3: Local investment funds.

Article R214-65

For the assessment of the 60% quota set out in I of Article L. 214-31 : 1° The numerator is made up of the subscription or acquisition price of the securities or rights in the portfolio and the book v…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 3: Société de libre partenariat (unincorporated partnership)

Article D214-206-2

The annual and half-yearly reports referred to in article L. 214-162-10 are made available at the company's registered office and are communicated by any means to the shareholders, respectively within…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 2: Private equity funds.

Article D214-80

…referred to as the "maximum average annual distributor fee rate", of the total initial subscriptions. This amount is calculated in accordance with procedures specified by order of the Minister for th…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies

…commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 sexies

…is farmed by a farmer who has carried out his activity as his main occupation for at least five years. Expropriated land that does not meet the conditions mentioned in Article L. 322-3 of the Code de…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Sub-paragraph 3: Investment rules.

Article R214-32-20

…ter for the Economy; c) It has undergone an external assessment by an agency referred to in Article L. 544-4, in accordance with the conditions laid down by the same order; d) It is subject to and com…

AI translation · Updated 6 Nov 2023Open Article
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