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Showing 501510 of 33006 articles for Art. CJEU – C-48/16 – 17 May 2017

French General Tax CodeIn force
a: Withholding tax on income from shares and similar income, where the beneficiaries do not have their real domicile or registered office in France, and on interest and bond income

Article 1672

…or any other similar body for the benefit of a legal entity established outside France, the latter may pay the withholding tax provided for in 2 of Article 119 bis when it meets the following conditi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1663

…already assessed or in the process of being assessed are payable immediately.However, their payment may be deferred on production of a guarantee deemed sufficient by the accountant responsible for col…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter VIII: Special deposits.

Article 176

…oleum products that have already been cleared through customs under a special customs or tax regime may be stored pending their delivery to users. Authorisation to operate a special depot is issued by…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Section 1: Rules common to leases of houses and rural property.

Article 1724

…ature as to render uninhabitable what is necessary for the lodging of the lessee and his family, he may have the lease terminated..

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Interest on arrears

Article 1727

…ent of late payment interest. In addition to this interest, the penalties provided for in this Code may apply.II. - Interest for late payment is not due:1. In respect of items of taxation for which a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Overseas departments

Article 1649

A decree in the Council of State sets the date and conditions under which the provisions relating to property tax on built-up properties, property tax on non-built-up properties and council tax on sec…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Chapter III: Objections to marriage

Article 176

…e where the marriage is to be celebrated. However, where the opposition is made pursuant to article 171-4, the Public Prosecutor shall elect domicile at the seat of his court. The requirements mention…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Section 1: Rules common to leases of houses and rural property.

Article 1751

…partners bound by a civil solidarity pact. In the event of divorce or legal separation, this right may be awarded, in consideration of the social and family interests involved, by the court hearing t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1765

If one of the conditions laid down for the application, as the case may be, of articles L. 221-30, L. 221-31 and L. 221-32 or articles L. 221-32-1, L. 221-32-2 and L. 221-32-3 of the Monetary and Fina…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Tax penalties

Article 1734

…e prescribed deadlines.A fine equal to €1,500 is applicable, for each document, but the total fines may not exceed €50,000 [Provisions declared unconstitutional by Constitutional Council decision no.…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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