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Showing 91100 of 51351 articles for Art. Cass. 1ère civ. 5-3-2014 n° 13-11.651 F-D

French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 nonies A

1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Id: Certifiers abroad

Article 1649 quater N

For the application of c of 1° of 7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Uni…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Special arrangements applicable to services supplied by taxable persons not established in the European Union

Article 298 sexdecies F

1. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual resid…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Special schemes

Article 1594 F quinquies

Sont soumis à la taxe de publicité foncière ou au droit d'enregistrement au taux de 0,70 %:A. With the exception of those referred to in I of A of 'article 1594-0 G, transfers for valuable considerati…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Subsection 5: The electronic portal

Article D814-58-3

In accordance with article L. 814-13, the following procedural acts:1° Concerning claims:a) The request and information provided for in the second paragraph of Article R. 621-19 ;b) The declaration pr…

AI translation · Updated 4 Nov 2023Open Article
French General Tax CodeIn force
XXXI : Family tax credit

Article 244 quater F

I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Subsection 4: Chargeable event and assessment of the tax

Article 1635 quater F

I.-The chargeable event for the tax is, depending on the case: 1° The date of issue of the initial building or development consent; 2° The date on which the initial tacit planning permission came into…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Subsection 5: Use for professional retraining projects

Article D4163-30-5

In order to finance the professional retraining projects mentioned in 4° of the I of article L. 4163-7, the body mentioned in 1° of article R. 4163-1 pays France Compétences an allocation, the amount…

AI translation · Updated 4 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Sub-paragraph 5: Diplomas provided for in Article L. 2223-25-1

Article D2223-55-3

The minimum number of hours of theoretical instruction required to obtain the diploma is:70 hours for the diploma enabling the holder to work as a master of ceremonies;140 hours for the diploma enabli…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
1. Transferable securities, company rights and similar securities

Article 150-0 F

Subject to the provisions of 4 ter of II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment tr…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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