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Showing 110 of 10092 articles for Art. 8 sept. 2016

French Civil CodeIn force
Title XIV: Trusts

Article 2016

The settlor or trustee may be the beneficiary or one of the beneficiaries of the trust agreement.

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 septies

Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…

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

Article 54 septies

…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, 210…

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

Article 266 septies

…d in a of 6 of I of article 266 sexies ;b) The first use of these materials;7 (Paragraph repealed) ;8 (Paragraphs repealed) ;9 (Paragraph repealed) ;10 (Repealed)

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

…f these activities is taken into account.Revenue generated by the companies referred to in articles 8 and 8 ter and the groupings not subject to corporation tax of which he is a partner or member is a…

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

…cle 257 ;c) Housing that does not meet the decency requirements, as set out in article 6 of law no. 89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la loi…

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

…pment subsidies paid to their members by approved professional groups provided for by decree no. 55-877 of 30 June 1955.3. 1 is also applicable to sums received in respect of operations enabling energ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2k: Companies located in priority development zones

Article 44 septdecies

…General Local Authorities Code in the version in force on the date of publication of the loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019.The classification of communes as priority developm…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 septies

Officials of the Directorate-General for Customs and Indirect Taxation and officials of the Directorate-General for Enterprise may, on request or spontaneously, disclose to each other all information…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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