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Showing 2130 of 34161 articles for Art. Cass. 1ère civ. 18-5-2022 n° 20-20.725 F-B

French General Tax CodeIn force
Chapter 1: Income tax

Article 204 B

Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 182 B

I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter X: Compensatory interest in the inward processing arrangements.

Article 181 bis

1. Compensatory interest charged in accordance with the conditions laid down in the Community regulations applicable to inward processing arrangements under the suspension system shall be assessed and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Land registration and publicity

Article 1840 B

Any public or ministerial officer transferring or assigning an office who is found to have agreed or stipulated for his benefit a price higher than that expressed in the deed of assignment shall be su…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Indirect taxes

Article 1804 B

In addition to the tax penalties provided for in I of article 1791 and the articles 1791 ter to 1804 A, the court shall order payment of the sums defrauded or unduly obtained as a result of the offenc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Indirect taxes

Article 1825 B

Equipment or portions of equipment suitable for the distillation, manufacture or ironing of brandies or spirits that have not been declared or hallmarked in accordance with the conditions set out in A…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Scope of the tax

Article 208 C bis

I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 200 quater B

Taxpayers domiciled in France within the meaning of Article 4 B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 209-0 B

I. - Companies at least 75% of whose turnover is derived from the operation of ships used for commercial purposes may, by option, be subject to the regime defined in this article for the determination…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 72 F

L'à-valoir mentionné à l'article L. 731-22-1 of the French Rural and Maritime Fishing Code is deductible from the profit or loss for the financial year in which it is paid. However, when the taxable i…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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