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Showing 110 of 10 articles for Art. 975

French Civil CodeIn force
Section 1 : General rules on the form of wills.

Article 975

Neither the legatees, in whatever capacity, nor their parents or relatives up to and including the fourth degree, nor the clerks of the notaries by whom the deeds are received, may be taken as witness…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Property wealth tax

Article 975

I.-The immovable property or rights mentioned in 1° of article 965 and the units or shares mentioned in 2° of the same article 965 representing these same properties or rights, when these properties o…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Chapter I: Proceedings with compulsory representation.

Article 975

The statement of appeal shall contain, on pain of nullity: 1° For plaintiffs who are natural persons: an indication of their surname, first names and domicile; For plaintiffs who are legal persons: an…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 B bis

…ditions:a) The transferor has exercised one of the functions mentioned in 1° of 1 of III of Article 975 within the company whose business is the basis of the earn-out clause, continuously over the fiv…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 C

…oyee of the said company or have performed one of the functions listed in 1° of 1 of III of Article 975 ;b) The proceeds of the transfer must be invested in a cash subscription to the initial capital…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 A bis

…t his or her main professional activity or one of the functions listed in 1° of 1 of III of Article 975, where it is subject to corporation tax.The benefit of the exemption is subject to compliance wi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
15° bis : Tax reduction for loans taken out to take over a business

Article 199 terdecies-0 B

…ctually performs in the company taken over one of the functions listed in 1° of 1 of III of Article 975 and under the conditions set out therein;d) The acquired company has its registered office in a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
a: Provisions common to inheritances and gifts

Article 787 B

…ompany concerned for at least two years or one of the functions listed in 1° of 1 of III of article 975 when the company is subject to corporation tax. In the event of indirect ownership, the partial…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

…or beneficiaries of the transfer exercise one of the functions listed in 1° of 1 of III of Article 975 and under the conditions provided for in the same 1° in the company whose shares or units were t…

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 A

…over the five years prior to the disposal, one of the functions listed in 1° of 1 of III of Article 975 and under the conditions set out in the same 1° in the company whose securities are being dispos…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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