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Showing 110 of 5170 articles for Art. 14 sept. 2011

French Civil CodeIn force
Title XIV: Trusts

Article 2011

A trust is a transaction by which one or more settlors transfer property, rights or security interests, or a bundle of property, rights or security interests, present or future, to one or more trustee…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
XX ter: Declaration of overseas investments

Article 242 septies

…'Etat.This article does not apply to investments made before the date of promulgation of the loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, nor to operations for which the issue of an app…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 septies

I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 septvicies

…duction is :- 25% for homes acquired or built in 2009 and 2010;- 13% for homes acquired or built in 2011;However, when the taxpayer acquires or has built a new home in respect of which he or she provi…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 septies

…tch in application of Regulation (EC) No 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste or, in the absence of a tracking document, on the date of exit fr…

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 septies

…perty or rights in a fiduciary estate carried out as part of a trust transaction defined in Article 2011 of the Civil Code.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII: Bodies responsible for organising international sporting competitions

Article 1655 septies

…cation by a public entity or a delegated national sporting federation, as defined in article L. 131-14 of the Sports Code;2° Be of a level at least equivalent to a European championship;3° Be organise…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2k: Companies located in priority development zones

Article 44 septdecies

…all or medium-sized enterprise within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in applic…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 septies

I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 42 septies

1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed…

AI translation · Updated 8 Nov 2023Open Article
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