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Showing 171180 of 34284 articles for Art. Cass. 1ère civ. 9-6-2022 n° 20-21.277 F-B

French General Tax CodeIn force
XXIII bis: Taxation of capital gains realised by individuals or companies who are not domiciled in France for tax purposes

Article 244 bis B

Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 1: Right to inspect goods, means of transport and persons.

Article 60-9

Customs officers may only take statements with a view to recognising objects discovered during the visit. Where a person concerned by the visit and suspected of having committed a customs offence is t…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
B. - Second class.

Article 411 bis

Any person who improperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278 bis

Value added tax is levied at the reduced rate of 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerate…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 279 bis

The reduced rates of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 B

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

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

Article 1394 B

Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908, not exempt purs…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis B

Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
20°: Tax reduction for donations made by individuals

Article 200

1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 1: General provisions

Article 695-9-6

The freezing order and the certificate shall, subject to the provisions of the second paragraph, be transmitted directly by the judicial authority of the issuing State to the judicial authority of the…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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