French General Tax CodeIn force
VII bis: Taxation of capital gains realised on the sale of a right to build on a property
Article 238 octies A
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Showing 71–80 of 9794 articles for “Art. CJEU – C-64/21 – 13 Oct. 2022”
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The rates of the additional taxes levied for the benefit of the public establishments mentioned in articles L. 321-1 and L. 324-1 of the town planning code are, subject to Article 1636 B octies and th…
…f 1° of article 261 C ; 12° To commissions received on the issue and placement of bonds and shares. 13° Repealed. 14° Transactions involving capitalisation products covered by the Insurance Code.
The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
…on in 2012 of the first paragraph of 3° of II of Article 1636 B decies and for the application in 2013 of the second paragraph of the same 3°.B. - For the application, as from 2011, of the procedures…
…l as the legal claims, reports and declarations referred to in 2 of Article 37 of the same decree ; 13° For the publication of decisions and deeds recording withdrawals referred to in d of 4° of Artic…
…eferred to in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to unde…
1. In order to investigate and establish the customs offences referred to in articles 414 to 429 and 459, customs officers authorised for this purpose by the Minister responsible for customs may carry…
…ferability with an approved intermediary chosen from a list set by decree. (1) Decree no. 82-401 of 13 May 1982 (JO of 14).
A counterclaim is one by which the original defendant claims to obtain a benefit other than the mere dismissal of his opponent's claim.
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