I. – The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to outside this account, subject to compliance with the following conditions: 1° The company issuing these units or shares meets the conditions mentioned in 2° of B of 1c of article 150-0 D of the…
I. – Cash withdrawals may be made from the cash account associated with the SME Innovation Account defined in article L. 221-32-4. II. – In the event of the liquidation of a company whose shares are held in the securities account associated with the SME Innovation Account, the sums allocated to the holder of this account in respect of the cancellation of the said securities which are not included in…
The institution with which an SME innovation account defined in Article L. 221-32-4 is opened shall keep, for each unit or share held in the securities account, as well as for the cash held in the cash account, the information required for the application ofArticle 150-0 B quinquies of the General Tax Code.
The rules governing the forest insurance savings account are set out in Title VI of Book II of the Forestry Code.
Notwithstanding any provisions to the contrary, any credit institution or institution listed in Article L. 518-1 is prohibited from opening or keeping open under irregular conditions accounts benefiting from public aid, notably in the form of tax exemption, in particular general savings products with a specific tax regime defined in this chapter, from paying remuneration on these accounts in excess of that set by the Minister responsible for the economy,…
Infringements of the provisions of Article L. 221-35 are recorded in the same way as for stamp duty: – by the competent public accountants ; – by agents of the financial authorities. Official reports are drawn up at the request of the Minister for the Economy.
With regard to credit institutions, breaches of the provisions of Article L. 221-35 may also be recorded in the manner provided for in Article L. 221-36 by Banque de France inspectors specially authorised for this purpose and by the Governor of the Banque de France.
An institution that receives a request to open a savings product covered by this chapter must check whether the person already holds this product before opening it. A new product may not be opened if the person already holds one. A decree of the Conseil d’Etat shall specify the procedures for this verification.
The rules governing the company savings plan are set out in Articles L. 3332-1 to L. 3332-28 of the French Labour Code.
Bons de caisse are non-negotiable registered securities with an undertaking by a trader to pay on a specific date, issued in return for a loan. The conditions under which they are issued and offered for sale or circulation, by means of a public offer other than one aimed exclusively at qualified investors referred to in 1° of article L. 411-2 or one relating to a loan equal to or greater…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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