French Legislation In English

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Showing 110 of 9794 articles for Art. CJEU – C-64/21 – 13 Oct. 2022

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 octies C

The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies C

Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII quater : Deferral of taxation on capital gains realised from property exchange transactions with the State, local authorities and public establishments

Article 238 octies C

I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Title XIV: Trusts

Article 2022

The trust contract shall define the conditions under which the trustee shall report to the settlor.However, where during the performance of the contract the settlor is subject to a guardianship measur…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 octies

I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter I: Conditional tax benefits attached to donations

Article 1378 octies

…9 or L. 111-10 of the aforementioned Code, is definitively convicted pursuant to Articles 223-1-1, 313-2, 314-1, 321-1, 324-1, 421-1 to 421-2-6 or 433-3-1 of the Criminal Code, donations, legacies and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 octies

Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of Article 1639 A bis, provide that…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 210 C

1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Sub-paragraph 1: General provisions

Article 211-64

The option for production companies to invest sums entered in their automatic cinema production account to cover preparatory expenses for the production of long-running cinematographic works is limite…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Buildings financed by state-subsidised loans

Article 1384 C

…pply to housing acquired or improved and which has benefited from an exemption pursuant to articles 1384,1384 A and 1384 B of this code, this article and article 1384 F.Also exempt from property tax o…

AI translation · Updated 7 Nov 2023Open Article
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